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        Question 2 - Can the person chargeable with tax pay the amount of demand along-with interest before issue of notice under section 51A?

        FAQ on GST dated 21.9.2016 based on Draft Model GST
        Chapter 15
        Demands and Recovery

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        Preemptive payment of a tax demand prevents the proper officer from issuing a notice under section 51A. A taxpayer may make a preemptive payment of a tax demand together with interest before a notice under section 51A is issued; such prepayment prevents the proper officer from issuing the recovery notice.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Preemptive payment of a tax demand prevents the proper officer from issuing a notice under section 51A.

                                A taxpayer may make a preemptive payment of a tax demand together with interest before a notice under section 51A is issued; such prepayment prevents the proper officer from issuing the recovery notice.


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