Question 9 - 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)? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 9. 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)?

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).