Force majeure extensions allow government to extend statutory GST time limits, including retrospective effect, for compliance delays. The Ordinance inserts section 168A into the Goa GST Act, empowering the Government, on Council recommendation, to extend by notification any time limit under the Act where actions cannot be completed due to force majeure, defined to include war, epidemic, flood, drought, fire, cyclone, earthquake or other calamities; the power includes making such notifications retrospective from the date of commencement of the Act.
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.
Force majeure extensions allow government to extend statutory GST time limits, including retrospective effect, for compliance delays.
The Ordinance inserts section 168A into the Goa GST Act, empowering the Government, on Council recommendation, to extend by notification any time limit under the Act where actions cannot be completed due to force majeure, defined to include war, epidemic, flood, drought, fire, cyclone, earthquake or other calamities; the power includes making such notifications retrospective from the date of commencement of the Act.
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