Extension of limitation applies to GST appeals and revisions, not to original adjudication or routine taxpayer compliances. The Supreme Court order of 27.04.2021 extends limitation periods only for judicial and quasi judicial proceedings-appeals, reviews, revisions and similar lis-and therefore filing periods for appeals before appellate authorities, tribunals and courts under GST are extended until further orders. Statutory compliances, original adjudication, investigations, searches, summons, arrests and routine taxpayer actions remain governed by the CGST Act, Section 168A notifications and departmental timelines and are not covered by the Supreme Court extension.