https://www.taxtmi.com/article/detailed?id=10960 Where an appellate direction deems a section 74(1) notice to be treated as issued under section 73(1), the proper officer must re-determine tax, interest and penalty within the period prescribed by section 75(3), counted from communication of the appellate direction. That redetermination is subject to section 73 procedural limits: a show cause notice must effectively have been issued within the window equivalent to issuance within two years and nine months of the annual return due date (or of the erroneous refund date) for the relevant year; otherwise the demand is time barred and must be dropped. en-us Mon, 09 Jan 2023 11:41:38 +0530 Mon, 09 Jan 2023 11:41:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10960 Where an appellate direction deems a section 74(1) notice to be treated as issued under section 73(1), the proper officer must re-determine tax, interest and penalty within the period prescribed by section 75(3), counted from communication of the appellate direction. That redetermination is subject to section 73 procedural limits: a show cause notice must effectively have been issued within the window equivalent to issuance within two years and nine months of the annual return due date (or of the erroneous refund date) for the relevant year; otherwise the demand is time barred and must be dropped. Articles Goods and Services Tax - GST Mon, 09 Jan 2023 11:41:38 +0530 https://www.taxtmi.com/article/detailed?id=10960