What happens in cases where Notice is issued but order has not been passed within 3 years (Section 73) or 5 years (Section 74)

The adjudication proceedings shall be deemed to be concluded if the order is not issued within the limitation period of 3 years under section 73(10) or 5 years under section 74(10), as the case may be.

(ICAI FAQ PUBLICATIONS 06-09-2017 General provisions relating to determination of tax: FAQ NO. 26)