https://www.taxtmi.com/forum/issue?id=120383 Section 75(2) converts notices framed for fraud or wilful misstatement into proceedings under the general tax determination provision, requiring the proper officer to re determine tax as if the notice had been issued under that provision. Appellate directions that mandate consequential orders must be complied with within two years from communication; this conversion affects limitation exposure and may, according to commentators, alter the applicability of pre deposit requirements, although administrative guidance is silent. en-us Sun, 24 Aug 2025 18:06:16 +0530 Mon, 25 Aug 2025 16:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120383 Section 75(2) converts notices framed for fraud or wilful misstatement into proceedings under the general tax determination provision, requiring the proper officer to re determine tax as if the notice had been issued under that provision. Appellate directions that mandate consequential orders must be complied with within two years from communication; this conversion affects limitation exposure and may, according to commentators, alter the applicability of pre deposit requirements, although administrative guidance is silent. Discussion-Forum GST Sun, 24 Aug 2025 18:06:16 +0530 https://www.taxtmi.com/forum/issue?id=120383