Extension of limitation under GST law applies to judicial and quasi-judicial appeals, not to original adjudication or routine compliances. Extension of limitation granted by the apex court is confined to proceedings of a judicial or quasi-judicial character and, as applied under Section 168A of the HGST Act, extends time limits for filing and pursuing appeals, reviews, revisions and similar appellate proceedings under the GST regime; it does not broaden statutory timelines for original adjudication, routine taxpayer compliances, or executive investigative actions which continue to be governed by statutory time limits.
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 under GST law applies to judicial and quasi-judicial appeals, not to original adjudication or routine compliances.
Extension of limitation granted by the apex court is confined to proceedings of a judicial or quasi-judicial character and, as applied under Section 168A of the HGST Act, extends time limits for filing and pursuing appeals, reviews, revisions and similar appellate proceedings under the GST regime; it does not broaden statutory timelines for original adjudication, routine taxpayer compliances, or executive investigative actions which continue to be governed by statutory time limits.
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