Extension of limitation for judicial and quasi judicial GST appeals covers filing of appeals, reviews and revisions under GST law. The clarification states that the Supreme Court's suspension of limitation applies to judicial and quasi judicial proceedings in the nature of petitions, suits, appeals, reviews and revisions, and therefore suspension extends timelines for filing appeals, reviews and revisions against quasi judicial GST orders. Taxpayer compliances governed by statutory timelines and notifications remain unaffected by the suspension, and investigative or enforcement actions such as scrutiny, summons, searches, inquiries and arrests are not covered by the suspension.
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 for judicial and quasi judicial GST appeals covers filing of appeals, reviews and revisions under GST law.
The clarification states that the Supreme Court's suspension of limitation applies to judicial and quasi judicial proceedings in the nature of petitions, suits, appeals, reviews and revisions, and therefore suspension extends timelines for filing appeals, reviews and revisions against quasi judicial GST orders. Taxpayer compliances governed by statutory timelines and notifications remain unaffected by the suspension, and investigative or enforcement actions such as scrutiny, summons, searches, inquiries and arrests are not covered by the suspension.
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