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    <title>What happens in cases (both under Section 51A &amp; B) where notice is issued but order has not been passed within 3 years (51A)/5 years (51B)?</title>
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    <description>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).</description>
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      <title>What happens in cases (both under Section 51A &amp; B) where notice is issued but order has not been passed within 3 years (51A)/5 years (51B)?</title>
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      <description>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).</description>
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