https://www.taxtmi.com/circulars?id=66292 When an appellate direction deems a fraud-based notice to be a non-fraud notice, the proper officer must issue the redetermination order of tax, interest and penalty within two years from communication of that direction. The redetermination must follow the non-fraud show cause framework and is limited to amounts for which the original notice was issued within the non-fraud time limit; notices issued beyond that time bar must be dropped, and for multi-year notices only amounts from years within the non-fraud limitation may be redetermined. en-us Tue, 27 Dec 2022 00:00:00 +0530 Fri, 21 Apr 2023 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66292 When an appellate direction deems a fraud-based notice to be a non-fraud notice, the proper officer must issue the redetermination order of tax, interest and penalty within two years from communication of that direction. The redetermination must follow the non-fraud show cause framework and is limited to amounts for which the original notice was issued within the non-fraud time limit; notices issued beyond that time bar must be dropped, and for multi-year notices only amounts from years within the non-fraud limitation may be redetermined. Circulars GST - States Tue, 27 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66292