https://www.taxtmi.com/circulars?id=66445 If an appellate body concludes a fraud based show cause notice is unsustainable, the proper officer must re determine tax, interest and penalty by treating the notice as issued under the non fraud provision; the re determination order must be issued within the two year period prescribed for compliance with appellate directions, and only amounts originally notified within the allowable non fraud notice period may be re determined-time barred amounts must be dropped. For multi year notices, re determination applies only to years for which the original notice was timely issued under non fraud rules. en-us Wed, 18 Jan 2023 00:00:00 +0530 Mon, 19 Jun 2023 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66445 If an appellate body concludes a fraud based show cause notice is unsustainable, the proper officer must re determine tax, interest and penalty by treating the notice as issued under the non fraud provision; the re determination order must be issued within the two year period prescribed for compliance with appellate directions, and only amounts originally notified within the allowable non fraud notice period may be re determined-time barred amounts must be dropped. For multi year notices, re determination applies only to years for which the original notice was timely issued under non fraud rules. Circulars GST - States Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66445