Extension of statutory time limits under state GST allows retrospective extensions for actions impeded by force majeure conditions. Section 168A empowers the Government, on Council recommendation, to extend by notification any time limit specified, prescribed or notified under the Act for actions that cannot be completed due to force majeure, with power to make such notifications retrospective to a date not earlier than the Act's commencement; 'force majeure' is defined to include war, epidemic, flood, drought, fire, cyclone, earthquake or other calamities affecting implementation 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.
Extension of statutory time limits under state GST allows retrospective extensions for actions impeded by force majeure conditions.
Section 168A empowers the Government, on Council recommendation, to extend by notification any time limit specified, prescribed or notified under the Act for actions that cannot be completed due to force majeure, with power to make such notifications retrospective to a date not earlier than the Act's commencement; "force majeure" is defined to include war, epidemic, flood, drought, fire, cyclone, earthquake or other calamities affecting implementation of the Act.
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