Extension of time limits allows the government to extend GST statutory deadlines where force majeure prevents compliance. The Ordinance inserts Section 168A into the Nagaland GST Act, empowering the Government, on Council recommendation and by notification, to extend time limits specified, prescribed or notified under the Act where actions cannot be completed due to force majeure; permits retrospective effect of such notifications from no earlier than the Act's commencement; and defines 'force majeure' to include epidemics and other calamities affecting implementation.
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 time limits allows the government to extend GST statutory deadlines where force majeure prevents compliance.
The Ordinance inserts Section 168A into the Nagaland GST Act, empowering the Government, on Council recommendation and by notification, to extend time limits specified, prescribed or notified under the Act where actions cannot be completed due to force majeure; permits retrospective effect of such notifications from no earlier than the Act's commencement; and defines "force majeure" to include epidemics and other calamities affecting implementation.
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