https://www.taxtmi.com/circulars?id=66338 Where an appellate authority or court directs that a fraud-based show cause notice be treated as an ordinary-demand notice, the proper officer must re-determine tax, interest and penalty in accordance with the ordinary-demand provisions, issue the redetermination order within two years of communication of the appellate direction, and confine recomputation to amounts for which the original show cause was issued within the ordinary-demand limitation period; amounts outside that limitation must be dropped as time-barred. en-us Wed, 04 Jan 2023 00:00:00 +0530 Thu, 18 May 2023 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66338 Where an appellate authority or court directs that a fraud-based show cause notice be treated as an ordinary-demand notice, the proper officer must re-determine tax, interest and penalty in accordance with the ordinary-demand provisions, issue the redetermination order within two years of communication of the appellate direction, and confine recomputation to amounts for which the original show cause was issued within the ordinary-demand limitation period; amounts outside that limitation must be dropped as time-barred. Circulars GST - States Wed, 04 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66338