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    <title>Clarification with regard to applicability of provisions of section 75(2) of the Delhi Goods and Services Tax Act, 2017 and its effect on limitation</title>
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    <description>An order to re determine tax, interest and penalty under the non fraud show cause framework must be issued within the two year period prescribed following communication of an appellate direction. Re determination is limited to amounts for which a non fraud notice could lawfully have been issued within the non fraud limitation window measured from the due date for filing the relevant annual return or the date of any erroneous refund; amounts outside that window must be dropped.</description>
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      <description>An order to re determine tax, interest and penalty under the non fraud show cause framework must be issued within the two year period prescribed following communication of an appellate direction. Re determination is limited to amounts for which a non fraud notice could lawfully have been issued within the non fraud limitation window measured from the due date for filing the relevant annual return or the date of any erroneous refund; amounts outside that window must be dropped.</description>
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