Q 313. 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)?

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Ans. The Model GST Law provides for deemed conclusion of the adjudication proceedings if the  order is not issued within three years as provided for in section 51A (7) or within five years as provided for in section 51B (7). [ As per FAQ on GST published by NACEN ] 223…

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