Extension of limitation applies to appeals and other judicial or quasi-judicial proceedings, not to routine GST compliances. The circular clarifies that the Supreme Court's extension of limitation is limited to judicial and quasi-judicial proceedings-petitions, suits, appeals and similar lis-and therefore suspends limitation for filing appeals, reviews and revisions under the GST law until further orders. Taxpayer statutory compliances, original adjudication, investigatory and enforcement actions, and routine processes like scrutiny of returns and show-cause notices remain governed by statutory timelines or specific statutory extensions and are not covered by the Court's 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 applies to appeals and other judicial or quasi-judicial proceedings, not to routine GST compliances.
The circular clarifies that the Supreme Court's extension of limitation is limited to judicial and quasi-judicial proceedings-petitions, suits, appeals and similar lis-and therefore suspends limitation for filing appeals, reviews and revisions under the GST law until further orders. Taxpayer statutory compliances, original adjudication, investigatory and enforcement actions, and routine processes like scrutiny of returns and show-cause notices remain governed by statutory timelines or specific statutory extensions and are not covered by the Court's order.
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