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        F. Acts / Amendment Acts

        Section 138 - Amendment of section 26.

        Finance Act, 2020
        Union Territory Goods and Services Tax

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        Limitation period extended under the proviso to section 26, lengthening the prescribed statutory timeframe under UT GST law. Amendment increases the duration specified in the proviso to section 26(1) of the Union Territory Goods and Services Tax Act by substituting the previously specified period with an extended period, thereby altering the statutory time frame established by that proviso.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Limitation period extended under the proviso to section 26, lengthening the prescribed statutory timeframe under UT GST law.

                              Amendment increases the duration specified in the proviso to section 26(1) of the Union Territory Goods and Services Tax Act by substituting the previously specified period with an extended period, thereby altering the statutory time frame established by that proviso.


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