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of <h1>Himachal Pradesh Extends Limitation Periods for Appeals Under HPGST Act 2017, Aligns with Supreme Court Order.</h1> The Government of Himachal Pradesh issued a circular clarifying the extension of limitation periods under the Himachal Pradesh Goods and Services Tax (HPGST) Act, 2017, in line with the Supreme Court's order dated April 27, 2021. The extension applies only to judicial and quasi-judicial proceedings, such as appeals and revisions, not to original adjudications or taxpayer compliance actions. Proceedings like return scrutiny, summons issuance, or investigations remain unaffected. The circular specifies that extensions apply to appeals before various authorities and courts, effective from July 20, 2021. Any difficulties in implementation should be reported to the office.
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