Extension of limitation applies to judicial and quasi judicial GST appeals and revisions, not to original adjudication or compliance. Extension of limitation periods applies to judicial and quasi judicial proceedings in GST-principally appeals, reviews, revisions and similar lis required to be instituted within statutory time frames-while taxpayer compliance obligations, original adjudication, show cause proceedings and enforcement actions (such as searches, enquiries, investigations and arrests) remain governed by the statutory timelines and specific extensions under the GST law.
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 applies to judicial and quasi judicial GST appeals and revisions, not to original adjudication or compliance.
Extension of limitation periods applies to judicial and quasi judicial proceedings in GST-principally appeals, reviews, revisions and similar lis required to be instituted within statutory time frames-while taxpayer compliance obligations, original adjudication, show cause proceedings and enforcement actions (such as searches, enquiries, investigations and arrests) remain governed by the statutory timelines and specific extensions under the GST law.
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