Clarification with regard to applicability of provisions of section 75(2) of West Bengal Goods and Services Tax Act, 2017 and its effect on limitation.
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Limitation under section 73 governs re-determination of tax when a section 74 notice is treated as section 73 notice. Clarification is issued on the applicability of section 75(2) where a section 74(1) notice is found unsustainable because fraud, wilful misstatement or suppression of facts has not been established. In such cases, the proper officer must re-determine the tax payable as if the notice were issued under section 73(1), and the order must be issued within two years from the date of communication of the appellate or judicial direction under section 75(3).
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 under section 73 governs re-determination of tax when a section 74 notice is treated as section 73 notice.
Clarification is issued on the applicability of section 75(2) where a section 74(1) notice is found unsustainable because fraud, wilful misstatement or suppression of facts has not been established. In such cases, the proper officer must re-determine the tax payable as if the notice were issued under section 73(1), and the order must be issued within two years from the date of communication of the appellate or judicial direction under section 75(3).
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