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        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.

        <h1>Time limit extension for GST compliances due to pandemic; selected deadlines extended with specified exceptions.</h1> Any time limit for completion or compliance of actions under the Punjab GST Act falling between 15 April 2021 and 30 May 2021 is extended to 31 May 2021, covering proceedings, orders, notices, filings and returns, subject to specified exclusions; rule 9 deadlines falling between 1 May 2021 and 31 May 2021 are extended to 15 June 2021; timelines for issuance of orders on refund rejection notices are extended to fifteen days after receipt of reply or to 31 May 2021, whichever is later.

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