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Amendment of section 75.
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....after sub-section (2), the following sub-section shall be inserted, namely: -- "(2A) Where any Appellate Authority or Appellate Tribunal or court concludes that the penalty under clause (ii) of sub-section (5) of section 74A is not sustainable for the reason that the charges of fraud or any wilful misstatement or suppression of facts to evade tax has not been established against the perso....
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....13), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74 A" shall be inserted. - Clause 135 of the Bill seeks to insert a new sub-section (2A) in section 75 of the Central Goods and Services Tax Act, so as to provide for redetermination of penalty demanded in a notice invoking penal provisions under clause (ii) of sub-section (5) of the pr....