Extension of limitation periods: appeals and other judicial or quasi judicial GST proceedings are covered, routine actions are not. Extension of limitation periods applies only to judicial and quasi judicial proceedings such as appeals, reviews and revisions; tax authorities may continue to hear and dispose such matters and timelines for filing appeals against quasi judicial orders are extended in accordance with the judicial order. Non judicial actions - including original adjudication, investigations, scrutiny, issuance of summons, arrests, show cause notices and routine taxpayer compliances - are not covered by that extension and remain subject to statutory time limits and any specific statutory extensions.
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: appeals and other judicial or quasi judicial GST proceedings are covered, routine actions are not.
Extension of limitation periods applies only to judicial and quasi judicial proceedings such as appeals, reviews and revisions; tax authorities may continue to hear and dispose such matters and timelines for filing appeals against quasi judicial orders are extended in accordance with the judicial order. Non judicial actions - including original adjudication, investigations, scrutiny, issuance of summons, arrests, show cause notices and routine taxpayer compliances - are not covered by that extension and remain subject to statutory time limits and any specific statutory extensions.
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