GST : Tax not Paid : Fraud ,willful misstatement , suppression of Fact not established ?

What happens when the Notice issued under Section 74(1) is held not sustainable by any Appellate Authority or Tribunal or Court for the reason that the charges of fraud or any willful misstatement or suppression of facts to evade tax has not been established?

The proper officer shall determine the tax payable by such person deeming as if the Notice were issued under section 73(1).  [ Section 75 (4) of CGST Act ]

Note  :-

Section 73 deals with  : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts

Section 74 deals with : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any wilful-misstatement or suppression of facts.

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