https://www.taxtmi.com/circulars?id=66113 Orders under directions deeming a section 74 notice to be a section 73 notice must be issued within two years from communication of the appellate direction. Re determination of tax, interest and penalty must follow section 73 read with section 73(10): only amounts for which a show cause notice could validly have been issued within the section 73 time window (including cases of erroneous refund) can be recovered; notices issued beyond that window are barred by limitation and proceedings must be dropped. For multi year notices, re determination applies only to years within the permissible time window. en-us Tue, 27 Dec 2022 00:00:00 +0530 Wed, 28 Dec 2022 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66113 Orders under directions deeming a section 74 notice to be a section 73 notice must be issued within two years from communication of the appellate direction. Re determination of tax, interest and penalty must follow section 73 read with section 73(10): only amounts for which a show cause notice could validly have been issued within the section 73 time window (including cases of erroneous refund) can be recovered; notices issued beyond that window are barred by limitation and proceedings must be dropped. For multi year notices, re determination applies only to years within the permissible time window. Circulars GST Tue, 27 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66113