Extension of limitation periods applies to judicial and quasi judicial appeals under GST, not to original adjudication or routine compliances. The Supreme Court's extension of limitation dated 27.04.2021 applies to judicial and quasi judicial proceedings in the nature of petitions, suits, appeals, reviews and revisions, and therefore extends limitation for filing appeals and similar remedies against quasi judicial orders; ordinary statutory compliances and taxpayer actions remain governed by statutory timelines and notifications and are not covered by that order.
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 under GST, not to original adjudication or routine compliances.
The Supreme Court's extension of limitation dated 27.04.2021 applies to judicial and quasi judicial proceedings in the nature of petitions, suits, appeals, reviews and revisions, and therefore extends limitation for filing appeals and similar remedies against quasi judicial orders; ordinary statutory compliances and taxpayer actions remain governed by statutory timelines and notifications and are not covered by that order.
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