Question 7 - If notice is issued under Section 51B and thereafter the noticee makes payment, is there any need to adjudicate the case? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 7. If notice is issued under Section 51B and thereafter the noticee makes payment, is there any need to adjudicate the case? Ans. No if tax/interest and penalty has been paid. Where the person to whom a notice has been under sub-section (1) issued, pays the tax along with interest with twenty five percent penalty within 30 days of issue of notice all proceedings in respect of such notice shall be deemed to be concluded.