Clarification with regard to applicability of provisions of section 75(2) of Tamil Nadu Goods and Services Tax Act, 2017 and its effect on limitation

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....on -reg. Ref: Circular No. 185/17/2022-GST, dated 27.12.2022, issued by Ministry of Finance, Department of Revenue, Government of India, Central Board of Indirect Taxes and Customs, New Delhi. In the reference cited, the CBIC, Department of Revenue, Ministry of Finance, Government of India, New Delhi, has issued Circular No. 185/17/2022-GST, dated 27.12.2022 on the recommendations of the GST Council. Hence, following pari materia circular is issued. Attention is invited to sub-section (2) of section 75 of Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as "TNGST Act") which provides that in cases where the appellate authority or appellate tribunal or court concludes that the notice issued by proper officer unde....

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....d or erroneous refund or input tax credit wrongly availed or utilized, the appellate authority or appellate tribunal or the court concludes that the said notice is not sustainable under sub-section (1) of section 74 of TNGST Act for the reason that the charges of fraud or any willful-misstatement or suppression of facts to evade tax have not been established against the noticee and directs the proper officer to re-determine the amount of tax payable by the noticee, deeming the notice to have been issued under sub-section (1) of section 73 of TNGST Act, in accordance with the provisions of sub-section (2) of section 75 of TNGST Act. What would be the time period for re-determination of the tax, interes....

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....mined by the proper officer in terms of sub-section (2) of section 75 of TNGST Act, the demand would have to be re-determined keeping in consideration the provisions of sub-section (2) of section 73, read with sub-section (10) of section 73 of TNGST Act. • Sub-section (1) of section 73 of TNGST Act provides for issuance of a show cause notice by the proper officer for tax not paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilized, in cases which do not involve fraud or wilful misstatement or suppression of facts to evade tax. Sub-section (2) of section 73 of TNGST Act provides that such show cause notic....

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....been issued under sub-section (1) of section 73 of TNGST Act in terms of sub-section (2) of section 75 of the said Act, the same can be re-determined for so much amount of tax short paid or not paid, or input tax credit wrongly availed or utilized or that of erroneous refund, in respect of which show cause notice was issued within the time limit as specified under sub-section (2) of section 73 read with sub-section (10) of section 73 of TNGST Act. Thus, only the amount of tax short paid or not paid, or input tax credit wrongly availed or utilized, along with interest and penalty payable, in terms of section 73 of TNGST Act relating to such financial years can be....