https://www.taxtmi.com/circulars?id=69505 When an appellate body finds a notice under section 74 unsustainable for lack of fraud, the proper officer must re-determine tax, interest and penalty by deeming the notice as issued under section 73 and issue the re-determination order within two years of communication of the appellate direction. Re-determination is limited to amounts for which a valid section 73 notice could have been issued-i.e., demands in respect of which the original notice was issued within the statutory limitation window (effectively notices issued within two years and nine months of the relevant return due date or erroneous refund); amounts beyond that window are time-barred. en-us Fri, 06 Jan 2023 00:00:00 +0530 Fri, 20 Mar 2026 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69505 When an appellate body finds a notice under section 74 unsustainable for lack of fraud, the proper officer must re-determine tax, interest and penalty by deeming the notice as issued under section 73 and issue the re-determination order within two years of communication of the appellate direction. Re-determination is limited to amounts for which a valid section 73 notice could have been issued-i.e., demands in respect of which the original notice was issued within the statutory limitation window (effectively notices issued within two years and nine months of the relevant return due date or erroneous refund); amounts beyond that window are time-barred. Circulars GST - States Fri, 06 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69505