Any relaxation in time limits under Central Excise and Service Tax matters

[Rajesh Kumar]

Dear sirs,

Please inform whether there is any relaxation in the time limits in the matters of Central Excise like issuance of SCN, Order etc due to spread of Covid 19. Please inform any notification for the matters of Central Excise.

Thanks

AI Summary

Time Limits for Central Excise and Service Tax Unchanged; CGST Act Deadlines Extended Due to COVID-19 Notifications A query was raised about whether there were any relaxations in time limits for Central Excise and Service Tax matters due to COVID-19. The responses indicated that no specific notification had been issued by the Central Board of Indirect Taxes and Customs (CBIC) at that time. However, notifications such as 35/2020-Central Tax dated 03.04.2020 and subsequent updates extended compliance deadlines under the CGST Act due to force majeure. These extensions applied to actions like show cause notices and appeals, with deadlines extended to 30th June 2020, and further to 30th September 2020, depending on the original due dates.