Extension of limitation periods applies to judicial and quasi judicial appeals, while statutory taxpayer compliances remain governed by law. The Supreme Court's extension of limitation periods applies principally to judicial and quasi judicial matters such as petitions, suits, appeals, reviews and similar lis that must be instituted within statutory time frames. Taxpayer filing obligations and statutory compliance actions remain governed by the CGST Act and specific notifications under Section 168A, and are not automatically covered by the court's extension. Appeals against quasi judicial orders, and proceedings for revision or rectification, are within the scope of the extension; administrative enforcement actions and original adjudications are not.
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.
Extension of limitation periods applies to judicial and quasi judicial appeals, while statutory taxpayer compliances remain governed by law.
The Supreme Court's extension of limitation periods applies principally to judicial and quasi judicial matters such as petitions, suits, appeals, reviews and similar lis that must be instituted within statutory time frames. Taxpayer filing obligations and statutory compliance actions remain governed by the CGST Act and specific notifications under Section 168A, and are not automatically covered by the court's extension. Appeals against quasi judicial orders, and proceedings for revision or rectification, are within the scope of the extension; administrative enforcement actions and original adjudications are not.
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