1) In cases where any direction is issued by the appellate authority or appellate tribunal or the court to re-determine the amount of tax payable by the noticee by deeming the notice to have been issued under section 73(1) of CGST Act in accordance with the provisions of section 75(2) , the proper officer is required to issue the order of redetermination of tax, interest and penalty payable within the time limit as specified in under section 75(3) i.e. within a period of two years from the date of communication of the said direction by appellate authority or appellate tribunal or the court, as the case may be
Note: Section 74(1) of CGST Act for demand of tax not paid/ short paid or erroneous refund or ITC wrongly availed or utilized,

For determining the amount payable by the noticee, deeming the notice to have been issued under sub-section (1) of section 73, shall be re-computed/