https://www.taxtmi.com/circulars?id=70848 Where fraud, wilful misstatement or suppression is not established in a section 74 demand, section 75(2) requires the notice to be treated as issued under section 73. The consequential order of redetermination must be issued within two years from communication of the appellate or judicial direction. However, the redetermined demand is limited to tax, interest and penalty relating to periods for which the original notice was issued within the section 73 limitation period of two years and nine months. For multi-year notices, only timely covered financial years may be redetermined. en-us Fri, 13 Jan 2023 00:00:00 +0530 Wed, 19 Aug 2026 16:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70848 Where fraud, wilful misstatement or suppression is not established in a section 74 demand, section 75(2) requires the notice to be treated as issued under section 73. The consequential order of redetermination must be issued within two years from communication of the appellate or judicial direction. However, the redetermined demand is limited to tax, interest and penalty relating to periods for which the original notice was issued within the section 73 limitation period of two years and nine months. For multi-year notices, only timely covered financial years may be redetermined. Circulars GST - States Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70848