Extension of limitation: appeals and revisions under GST are extended, while original adjudication and compliance timelines remain statutory. The Supreme Court's extension of limitation applies to judicial and quasi judicial proceedings-primarily appeals, reviews, revisions and similar remedies-so time limits for filing appeals before appellate authorities, the Appellate Authority for Advance Ruling, the Tribunal and courts are extended. Original adjudication timelines including scrutiny of returns, issuance of summons, searches, enquiries, investigations, arrests, show cause notices and routine taxpayer compliances remain governed by statutory provisions and notifications and are not broadly covered by the Supreme Court 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: appeals and revisions under GST are extended, while original adjudication and compliance timelines remain statutory.
The Supreme Court's extension of limitation applies to judicial and quasi judicial proceedings-primarily appeals, reviews, revisions and similar remedies-so time limits for filing appeals before appellate authorities, the Appellate Authority for Advance Ruling, the Tribunal and courts are extended. Original adjudication timelines including scrutiny of returns, issuance of summons, searches, enquiries, investigations, arrests, show cause notices and routine taxpayer compliances remain governed by statutory provisions and notifications and are not broadly covered by the Supreme Court order.
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