https://www.taxtmi.com/circulars?id=66153 When an appellate body deems a section 74 notice unsustainable and directs reclassification as a section 73 notice, the proper officer must issue the redetermination order within two years of communication of that direction and compute tax, interest and penalty by applying section 73(2) read with section 73(10); only amounts for which the original show cause notice was issued within the time permitted under section 73 can be re-determined, and amounts covered by notices issued beyond that limitation must be dropped. en-us Wed, 04 Jan 2023 00:00:00 +0530 Thu, 12 Jan 2023 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66153 When an appellate body deems a section 74 notice unsustainable and directs reclassification as a section 73 notice, the proper officer must issue the redetermination order within two years of communication of that direction and compute tax, interest and penalty by applying section 73(2) read with section 73(10); only amounts for which the original show cause notice was issued within the time permitted under section 73 can be re-determined, and amounts covered by notices issued beyond that limitation must be dropped. Circulars GST - States Wed, 04 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66153