Limitation under the GST Act. applicability of Suo Motu extension of Supreme Court

[Subbarao PV]

In the recent judgment in Tata Steel Limited Vs Union of India - 2026 (8) TMI 1587 - Supreme Court, Supreme Court after considering the extensions for furnishing annual returns and the exclusion of limitation granted by the Supreme Court during the COVID-19 pandemic in IN RE Cognizance for Extension of Limitation - 2021 (5) TMI 564 - SC Order, held that the limitation for the three subject financial years stood at 28.02.2025. The SCN dated 13.06.2025 was therefore beyond the limitation applicable under Section 73.

But the above decision contradicts its own judgment dated 19.6.2020 in Criminal Appeal No. 452 of 2020 (arising out of SLP-Crl No. 2433/2020 in the case of S. Kasi Vs State - 2020 (6) TMI 727 - Supreme Court through the Inspector of Police, Samaynallur Police Station, Madurai district, wherein the Honourable Supreme Court held as follows:-

"17. The limitation for filing petitions/ applications/ suits/ appeals/all other proceedings was extended to obviate lawyers/litigants to come physically to file such proceedings in respective Courts/Tribunals. The order was passed to protect the litigants/lawyers whose petitions/ applications/ suits/ appeals/all other proceedings would become time barred they being not able to physically come to file such proceedings. The order was for the benefit of the litigants who have to take remedy in law as per the applicable statute for a right."

How to reconcile this situation? Please discusses.

AI Summary

GST limitation periods: pandemic extension is examined against tax demand deadlines and the distinct protection of default bail rights.
GST limitation and the applicability of the Supreme Court's suo motu COVID-19 extension are examined in relation to tax-demand proceedings. Tata Steel Limited v. Union of India considered annual-return extensions and the COVID-19 exclusion in determining the limitation date under Section 73. The discussion distinguishes default-bail protection in S. Kasi from tax-demand limitation, and considers the view in Sahaj Constructions that the extension applied to proceedings before courts and tribunals rather than assessments, reassessments, show-cause notices, or similar tax-authority actions.