Extension of limitation periods applies to judicial and quasi judicial appeals, not to original adjudication or taxpayer compliances. The national order extends limitation periods only to matters that are judicial or quasi judicial in nature-appeals, reviews, revisions and similar proceedings-so deadlines for filing appeals before appellate bodies and courts are extended until further orders. Original adjudication, routine taxpayer compliances, scrutiny, investigations, issuance of summons, searches, arrests and show cause processes remain governed by statutory timelines or state-issued extensions and are not covered by the national order.
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 applies to judicial and quasi judicial appeals, not to original adjudication or taxpayer compliances.
The national order extends limitation periods only to matters that are judicial or quasi judicial in nature-appeals, reviews, revisions and similar proceedings-so deadlines for filing appeals before appellate bodies and courts are extended until further orders. Original adjudication, routine taxpayer compliances, scrutiny, investigations, issuance of summons, searches, arrests and show cause processes remain governed by statutory timelines or state-issued extensions and are not covered by the national order.
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