https://www.taxtmi.com/circulars?id=70190 Clarification is issued on the applicability of section 75(2) where a section 74(1) notice is found unsustainable because fraud, wilful misstatement or suppression of facts has not been established. In such cases, the proper officer must re-determine the tax payable as if the notice were issued under section 73(1), and the order must be issued within two years from the date of communication of the appellate or judicial direction under section 75(3). en-us Thu, 29 Dec 2022 00:00:00 +0530 Thu, 18 Jun 2026 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70190 Clarification is issued on the applicability of section 75(2) where a section 74(1) notice is found unsustainable because fraud, wilful misstatement or suppression of facts has not been established. In such cases, the proper officer must re-determine the tax payable as if the notice were issued under section 73(1), and the order must be issued within two years from the date of communication of the appellate or judicial direction under section 75(3). Circulars GST - States Thu, 29 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70190