https://www.taxtmi.com/circulars?id=66142 When an appellate authority directs treating a fraud based show cause notice as a non fraud notice, the proper officer must re determine tax, interest and penalty deeming the notice issued under the non fraud provision and issue the re determination order within two years from communication of that direction. Re determination is limited to amounts for which the original notice was issued within the non fraud time bar; amounts where the original notice was issued beyond that time limit are time barred and the proceeding must be dropped. en-us Fri, 06 Jan 2023 00:00:00 +0530 Tue, 10 Jan 2023 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66142 When an appellate authority directs treating a fraud based show cause notice as a non fraud notice, the proper officer must re determine tax, interest and penalty deeming the notice issued under the non fraud provision and issue the re determination order within two years from communication of that direction. Re determination is limited to amounts for which the original notice was issued within the non fraud time bar; amounts where the original notice was issued beyond that time limit are time barred and the proceeding must be dropped. Circulars GST - States Fri, 06 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66142