Extension of Limitation: timelines for filing GST appeals and revisions are suspended until further orders, not original adjudications. The extension of limitation applies to judicial and quasi judicial proceedings such as appeals, reviews and revisions under GST, while statutory compliances required of taxpayers remain governed by the statute or specific notifications; tax authorities may continue to hear and dispose quasi judicial matters, but actions like scrutiny, searches, investigations, issuance of summons, show cause notices and arrests are not covered by the extension.
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: timelines for filing GST appeals and revisions are suspended until further orders, not original adjudications.
The extension of limitation applies to judicial and quasi judicial proceedings such as appeals, reviews and revisions under GST, while statutory compliances required of taxpayers remain governed by the statute or specific notifications; tax authorities may continue to hear and dispose quasi judicial matters, but actions like scrutiny, searches, investigations, issuance of summons, show cause notices and arrests are not covered by the extension.
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