https://www.taxtmi.com/circulars?id=67320 If an appellate authority finds a fraud based show cause notice unsustainable and directs re determination, the proper officer must treat the notice as issued under the non fraud provision and issue the redetermination order within two years of communication of the appellate direction; the redetermination is limited to amounts for which the original show cause was issued within the non fraud limitation period, and amounts beyond that limitation are time barred and must be dropped. en-us Mon, 02 Jan 2023 00:00:00 +0530 Sat, 20 Apr 2024 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67320 If an appellate authority finds a fraud based show cause notice unsustainable and directs re determination, the proper officer must treat the notice as issued under the non fraud provision and issue the redetermination order within two years of communication of the appellate direction; the redetermination is limited to amounts for which the original show cause was issued within the non fraud limitation period, and amounts beyond that limitation are time barred and must be dropped. Circulars GST - States Mon, 02 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67320