Question 5 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 5 – Q 5. Is there any time limit for adjudication the cases? Ans: (i) In case of section 73(cases other than fraud/ suppression of facts/willful misstatement), the time limit for adjudication of cases is 3 years from the due date for filing of annual return for the financial year to which demand relates to. {sec.73(10)} (ii) In case of section 74(cases of fraud/suppression of facts/will
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