Power to extend time limits for force majeure events permits retrospective relief for obstructed GST compliance. The CGST framework empowers the government to extend prescribed time limits when actions cannot be completed due to force majeure-including war, epidemic, flood, drought, fire, cyclone, earthquake or other natural calamities-and permits such extensions to be applied retrospectively as administrative relief for obstructed compliance.
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.
Power to extend time limits for force majeure events permits retrospective relief for obstructed GST compliance.
The CGST framework empowers the government to extend prescribed time limits when actions cannot be completed due to force majeure-including war, epidemic, flood, drought, fire, cyclone, earthquake or other natural calamities-and permits such extensions to be applied retrospectively as administrative relief for obstructed compliance.
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