Question 9 - What happens in cases (both under Section 51A & B) where notice is issued but order has not been passed within 3 years (51A)/5 years (51B)?
FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 15 Demands and Recovery
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Time-bar in adjudication: deemed conclusion applies when no order issues within the prescribed limitation period. Where a show cause notice has been issued but no adjudication order is passed within the prescribed limitation period under Sections 51A and 51B, the Model GST Law provides for a deemed conclusion of the adjudication proceedings if no order is issued within the time limits set out in section 51A(7) and section 51B(7).
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.
Time-bar in adjudication: deemed conclusion applies when no order issues within the prescribed limitation period.
Where a show cause notice has been issued but no adjudication order is passed within the prescribed limitation period under Sections 51A and 51B, the Model GST Law provides for a deemed conclusion of the adjudication proceedings if no order is issued within the time limits set out in section 51A(7) and section 51B(7).
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