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of <h1>Kerala GST Clarification: Supreme Court Order Extends Appeal Timelines, Excludes Registration Cancellation Applications.</h1> The circular from the Kerala State Goods and Services Tax Department clarifies the extension of limitation periods under GST law following a Supreme Court order. It states that statutory mechanisms and time limits for taxpayer actions remain unchanged, and the Supreme Court's order does not apply to these. Quasi-judicial proceedings by tax authorities can continue with statutory time extensions. Appeals against quasi-judicial orders will have extended timelines per the Supreme Court's order. However, the extension does not apply to applications for revocation of registration cancellation, which must adhere to statutory deadlines or extensions granted by notifications. Appeals regarding registration cancellation can be filed within specified or extended timelines.
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