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    <description>Extension of limitation granted by the apex court is confined to proceedings of a judicial or quasi-judicial character and, as applied under Section 168A of the HGST Act, extends time limits for filing and pursuing appeals, reviews, revisions and similar appellate proceedings under the GST regime; it does not broaden statutory timelines for original adjudication, routine taxpayer compliances, or executive investigative actions which continue to be governed by statutory time limits.</description>
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