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    <title>Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021</title>
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    <description>The Supreme Court&#039;s extension of limitation dated 27.04.2021 applies to judicial and quasi judicial proceedings in the nature of petitions, suits, appeals, reviews and revisions, and therefore extends limitation for filing appeals and similar remedies against quasi judicial orders; ordinary statutory compliances and taxpayer actions remain governed by statutory timelines and notifications and are not covered by that order.</description>
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      <description>The Supreme Court&#039;s extension of limitation dated 27.04.2021 applies to judicial and quasi judicial proceedings in the nature of petitions, suits, appeals, reviews and revisions, and therefore extends limitation for filing appeals and similar remedies against quasi judicial orders; ordinary statutory compliances and taxpayer actions remain governed by statutory timelines and notifications and are not covered by that order.</description>
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