https://www.taxtmi.com/circulars?id=64962 The Supreme Court's extension of limitation periods applies principally to judicial and quasi judicial matters such as petitions, suits, appeals, reviews and similar lis that must be instituted within statutory time frames. Taxpayer filing obligations and statutory compliance actions remain governed by the CGST Act and specific notifications under Section 168A, and are not automatically covered by the court's extension. Appeals against quasi judicial orders, and proceedings for revision or rectification, are within the scope of the extension; administrative enforcement actions and original adjudications are not. en-us Tue, 20 Jul 2021 00:00:00 +0530 Wed, 21 Jul 2021 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64962 The Supreme Court's extension of limitation periods applies principally to judicial and quasi judicial matters such as petitions, suits, appeals, reviews and similar lis that must be instituted within statutory time frames. Taxpayer filing obligations and statutory compliance actions remain governed by the CGST Act and specific notifications under Section 168A, and are not automatically covered by the court's extension. Appeals against quasi judicial orders, and proceedings for revision or rectification, are within the scope of the extension; administrative enforcement actions and original adjudications are not. Circulars GST Tue, 20 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64962