https://www.taxtmi.com/circulars?id=71753 Where fraud, wilful misstatement, or suppression to evade tax is not established, a notice issued under section 74(1) is to be treated as a notice under section 73(1). The consequential order redetermining tax, interest, and penalty must be issued within two years from communication of the relevant direction. However, redetermination is limited to demands for which the original notice was issued within two years and nine months from the applicable annual-return due date or the date of erroneous refund. For multi-year notices, only timely noticed financial years may be redetermined. en-us Mon, 24 Apr 2023 00:00:00 +0530 Tue, 27 Oct 2026 10:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71753 Where fraud, wilful misstatement, or suppression to evade tax is not established, a notice issued under section 74(1) is to be treated as a notice under section 73(1). The consequential order redetermining tax, interest, and penalty must be issued within two years from communication of the relevant direction. However, redetermination is limited to demands for which the original notice was issued within two years and nine months from the applicable annual-return due date or the date of erroneous refund. For multi-year notices, only timely noticed financial years may be redetermined. Circulars GST - States Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71753