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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