Question 9 - What will happen in cases where notice is issued but order has not been passed under section 73 & 74 within time specified for adjudication under these sections?
Faq On GST (2nd Edition) Dated 31.3.2017 Chapter 15 Demands and Recovery
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Deemed conclusion of adjudication occurs when statutory time-limits lapse, terminating the ability to issue an order in the proceeding. Where a notice has been issued but no order is passed within the prescribed statutory period, the proceedings are deemed concluded by operation of law, and the statutory time-bar prevents issuance of a belated order under the adjudication provisions.
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.
Deemed conclusion of adjudication occurs when statutory time-limits lapse, terminating the ability to issue an order in the proceeding.
Where a notice has been issued but no order is passed within the prescribed statutory period, the proceedings are deemed concluded by operation of law, and the statutory time-bar prevents issuance of a belated order under the adjudication provisions.
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