https://www.taxtmi.com/article/detailed?id=9913 The CBIC Circular dated 20.07.2021 clarifies that taxpayers must follow GST law time limits as extended by government notifications, while tax authorities may continue to initiate, hear and dispose of quasi judicial proceedings (such as refund applications, revocation of registration revocation, and adjudication of demand notices). Filing timelines for appeals, revisions or rectifications against quasi judicial orders are governed by the Supreme Court's extension orders. The guidance is applied by analogy to Customs, Central Excise and Service Tax, and show cause notices outside the applicable limitation are time barred. en-us Sat, 24 Jul 2021 12:29:33 +0530 Sat, 24 Jul 2021 12:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9913 The CBIC Circular dated 20.07.2021 clarifies that taxpayers must follow GST law time limits as extended by government notifications, while tax authorities may continue to initiate, hear and dispose of quasi judicial proceedings (such as refund applications, revocation of registration revocation, and adjudication of demand notices). Filing timelines for appeals, revisions or rectifications against quasi judicial orders are governed by the Supreme Court's extension orders. The guidance is applied by analogy to Customs, Central Excise and Service Tax, and show cause notices outside the applicable limitation are time barred. Articles Goods and Services Tax - GST Sat, 24 Jul 2021 12:29:33 +0530 https://www.taxtmi.com/article/detailed?id=9913