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 ... Summary
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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