Q 307. If notice is issued under Section 51A and thereafter the noticee makes payment, is there any need to adjudicate the case?

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Ans. Where the person to whom a notice has been issued under sub-section (1) of section 51A, pays the tax along with interest within 30 days of issue of notice, no penalty shall be payable and all proceedings in respect of such notice shall be deemed to be concluded. [ As per FAQ on GST…

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