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of <h1>Tamil Nadu Clarifies GST Limitation Extensions: Supreme Court Order Impacts Appeals, Reviews, Revisions, Not Original Adjudications.</h1> The Government of Tamil Nadu's Commercial Taxes Department issued a circular clarifying the extension of limitation periods under the GST Law, following the Supreme Court's order dated April 27, 2021. The extension applies specifically to judicial and quasi-judicial proceedings like appeals, reviews, and revisions, but not to original adjudications or general taxpayer actions. Tax authorities can continue with quasi-judicial functions, such as adjudicating demand notices and refund applications. The Supreme Court's order extends timelines for filing appeals against quasi-judicial orders but does not affect other proceedings like return scrutiny or investigations under the GST Law.
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