Limitation on re-determination under GST: only demands from notices issued within prescribed limitation can be recomputed. When an appellate body finds a notice under section 74 unsustainable for lack of fraud, the proper officer must re-determine tax, interest and penalty by deeming the notice as issued under section 73 and issue the re-determination order within two years of communication of the appellate direction. Re-determination is limited to amounts for which a valid section 73 notice could have been issued-i.e., demands in respect of which the original notice was issued within the statutory limitation window (effectively notices issued within two years and nine months of the relevant return due date or erroneous refund); amounts beyond that window are time-barred.
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.
Limitation on re-determination under GST: only demands from notices issued within prescribed limitation can be recomputed.
When an appellate body finds a notice under section 74 unsustainable for lack of fraud, the proper officer must re-determine tax, interest and penalty by deeming the notice as issued under section 73 and issue the re-determination order within two years of communication of the appellate direction. Re-determination is limited to amounts for which a valid section 73 notice could have been issued-i.e., demands in respect of which the original notice was issued within the statutory limitation window (effectively notices issued within two years and nine months of the relevant return due date or erroneous refund); amounts beyond that window are time-barred.
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