https://www.taxtmi.com/circulars?id=66778 When an appellate body directs that a fraud-based notice be treated as a non-fraud notice for reassessment, the proper officer must re-determine tax, interest and penalty following the procedural rules and limitation period applicable to non-fraud proceedings; reassessment is limited to amounts for which a show-cause notice was issued within the non-fraud limitation window, and proceedings must be dropped where the original notice was time-barred. en-us Wed, 28 Dec 2022 00:00:00 +0530 Mon, 28 Aug 2023 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66778 When an appellate body directs that a fraud-based notice be treated as a non-fraud notice for reassessment, the proper officer must re-determine tax, interest and penalty following the procedural rules and limitation period applicable to non-fraud proceedings; reassessment is limited to amounts for which a show-cause notice was issued within the non-fraud limitation window, and proceedings must be dropped where the original notice was time-barred. Circulars GST - States Wed, 28 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66778