Limitation extension for GST recovery and refund proceedings: pandemic period excluded and time limits adjusted accordingly. The Government extends the time limit for issuance of recovery orders for tax shortfall and wrongly availed input tax credit for the 2017-18 period, and excludes the period from 1 March 2020 to 28 February 2022 from computation of limitation for issuance of orders for recovery of erroneous refunds and for filing refund applications; the notification is effective from 1 March 2020.
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.
Limitation extension for GST recovery and refund proceedings: pandemic period excluded and time limits adjusted accordingly.
The Government extends the time limit for issuance of recovery orders for tax shortfall and wrongly availed input tax credit for the 2017-18 period, and excludes the period from 1 March 2020 to 28 February 2022 from computation of limitation for issuance of orders for recovery of erroneous refunds and for filing refund applications; the notification is effective from 1 March 2020.
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