https://www.taxtmi.com/circulars?id=67357 The proper officer must issue any order re-determining tax, interest and penalty within two years of communication of the appellate direction, and may re-determine only those amounts (tax short-paid or not paid, wrongly availed or utilized input tax credit, or erroneous refund) where the original show-cause notice was issued within the limitation period applicable to non-fraud assessments; amounts where the non-fraud limitation had already expired are time-barred and the proceedings must be dropped. en-us Tue, 03 Jan 2023 00:00:00 +0530 Tue, 30 Apr 2024 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67357 The proper officer must issue any order re-determining tax, interest and penalty within two years of communication of the appellate direction, and may re-determine only those amounts (tax short-paid or not paid, wrongly availed or utilized input tax credit, or erroneous refund) where the original show-cause notice was issued within the limitation period applicable to non-fraud assessments; amounts where the non-fraud limitation had already expired are time-barred and the proceedings must be dropped. Circulars GST - States Tue, 03 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67357