Extension of limitation applies to GST appeals and revisions, not to original adjudication or enforcement proceedings. The Supreme Court's extension of limitation applies to judicial and quasi judicial lis-principally appeals, reviews and revisions-and thus extends filing timelines for appeals before appellate authorities and courts. The extension does not cover original adjudication, taxpayer statutory compliance deadlines, enforcement actions such as searches, enquiries or arrests, nor routine steps like issuance of show cause notices; those remain governed by statutory time limits or 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 applies to GST appeals and revisions, not to original adjudication or enforcement proceedings.
The Supreme Court's extension of limitation applies to judicial and quasi judicial lis-principally appeals, reviews and revisions-and thus extends filing timelines for appeals before appellate authorities and courts. The extension does not cover original adjudication, taxpayer statutory compliance deadlines, enforcement actions such as searches, enquiries or arrests, nor routine steps like issuance of show cause notices; those remain governed by statutory time limits or specific statutory extensions.
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