https://www.taxtmi.com/circulars?id=71774 Where fraud, wilful misstatement, or suppression to evade tax is not established in proceedings initiated under section 74, tax must be redetermined as though the notice were issued under section 73(1). Pending GST-system remand functionality, the appellate remand must be issued manually in APL-04. The assessing officer must issue a fresh section 73 order through standalone DRC-07 and close or nullify the earlier section 74 order through DRC-08 for zero amount, with appropriate remarks. en-us Tue, 13 May 2025 00:00:00 +0530 Tue, 27 Oct 2026 15:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71774 Where fraud, wilful misstatement, or suppression to evade tax is not established in proceedings initiated under section 74, tax must be redetermined as though the notice were issued under section 73(1). Pending GST-system remand functionality, the appellate remand must be issued manually in APL-04. The assessing officer must issue a fresh section 73 order through standalone DRC-07 and close or nullify the earlier section 74 order through DRC-08 for zero amount, with appropriate remarks. Circulars GST - States Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71774