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of <h1>GST Limitation Extension: Only Judicial and Quasi-Judicial Proceedings Covered, Not All CGST Act Actions.</h1> The circular clarifies the extension of limitation periods under GST Law following the Supreme Court's order dated April 27, 2021. It specifies that the extension applies only to judicial and quasi-judicial proceedings, such as appeals and petitions, and not to all actions under the CGST Act. Actions like scrutiny of returns, issuance of summons, and investigations are not covered by the extension. Tax authorities can continue with quasi-judicial proceedings like refund applications and demand adjudications. The extension applies to appeals and revisions against quasi-judicial orders but not to original adjudications or taxpayer compliances.
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