GST
Order not passed within the time limit
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Facts
Sec 75(10) says if the order is not issued within the time limit in Sec 73, 74 or 74A, the proceedings are deemed concluded.
Provisions and law
- Sec 75(10), CGST Act 2017Adjudication proceedings deemed concluded if order is not issued in time
- Sec 73, CGST Act 2017Demand where tax is short paid or ITC wrongly taken without fraud, for periods up to FY 2023-24
- Sec 74A, CGST Act 2017Single demand provision for FY 2024-25 onwards, with separate penalties for fraud and non-fraud cases
Analysis
Compute the order deadline for your case. If it has passed without an order, the case closes by law. Keep a note and if an order comes later, raise Sec 75(10) in appeal.
Conclusion
- Find the order deadline for the section and year.
- Check the portal for any order.
- If none by the deadline, keep the records.
- Raise Sec 75(10) if a late order comes.
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