Extension of limitation applies to appeals against quasi-judicial orders, not to routine taxpayer compliances or statutory filings. The Supreme Court's extension of limitation under GST applies only to filing appeals and proceedings for revision or rectification against quasi judicial orders before appellate authorities, tribunals and courts, and does not affect statutory timelines or notification based extensions for taxpayer compliances; applications for revocation of cancellation of registration remain subject to the time limits specified in the statute or notifications, with missed cases to be pursued by appeal before the relevant appellate authority.
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 appeals against quasi-judicial orders, not to routine taxpayer compliances or statutory filings.
The Supreme Court's extension of limitation under GST applies only to filing appeals and proceedings for revision or rectification against quasi judicial orders before appellate authorities, tribunals and courts, and does not affect statutory timelines or notification based extensions for taxpayer compliances; applications for revocation of cancellation of registration remain subject to the time limits specified in the statute or notifications, with missed cases to be pursued by appeal before the relevant appellate authority.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
