Deeming of notice under section 73 restricts redetermination to timely issued show cause notices and a two year compliance window. If an appellate authority finds a fraud based show cause notice unsustainable and directs re determination, the proper officer must treat the notice as issued under the non fraud provision and issue the redetermination order within two years of communication of the appellate direction; the redetermination is limited to amounts for which the original show cause was issued within the non fraud limitation period, and amounts beyond that limitation are time barred and must be dropped.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deeming of notice under section 73 restricts redetermination to timely issued show cause notices and a two year compliance window.
If an appellate authority finds a fraud based show cause notice unsustainable and directs re determination, the proper officer must treat the notice as issued under the non fraud provision and issue the redetermination order within two years of communication of the appellate direction; the redetermination is limited to amounts for which the original show cause was issued within the non fraud limitation period, and amounts beyond that limitation are time barred and must be dropped.
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