Extension of limitation periods for judicial and quasi judicial tax appeals now applies to filing of appeals and revisions under GST law. Extension of limitation under GST law applies to appeals, reviews, revisions and other judicial or quasi judicial proceedings required to be instituted against quasi judicial orders, whose limitation periods stand extended by the Supreme Court order; taxpayer statutory compliances remain governed by statutory timelines and notifications, while investigative or enforcement actions such as scrutiny, summons, searches, inquiries and arrests are not covered and pending matters should continue to be adjudicated or disposed of physically or virtually.
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 periods for judicial and quasi judicial tax appeals now applies to filing of appeals and revisions under GST law.
Extension of limitation under GST law applies to appeals, reviews, revisions and other judicial or quasi judicial proceedings required to be instituted against quasi judicial orders, whose limitation periods stand extended by the Supreme Court order; taxpayer statutory compliances remain governed by statutory timelines and notifications, while investigative or enforcement actions such as scrutiny, summons, searches, inquiries and arrests are not covered and pending matters should continue to be adjudicated or disposed of physically or virtually.
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