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<h1>Haryana clarifies GST Act Section 75(2) on tax re-determination after unsustainable fraud notices; sets two-year revision limit.</h1> The circular from the Haryana Government's Excise and Taxation Department clarifies the application of section 75(2) of the Haryana Goods and Services Tax Act, 2017. It addresses the procedure for re-determining tax when an appellate authority finds a notice under section 74 unsustainable due to a lack of evidence for fraud or misstatement. The circular specifies that the proper officer must issue a revised tax order within two years from the appellate direction. It also outlines the time limits for issuing show-cause notices under section 73 and the implications if these limits are exceeded.