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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>Extension of limitation periods applies only to judicial and quasi judicial proceedings such as appeals, reviews and revisions; tax authorities may continue to hear and dispose such matters and timelines for filing appeals against quasi judicial orders are extended in accordance with the judicial order. Non judicial actions - including original adjudication, investigations, scrutiny, issuance of summons, arrests, show cause notices and routine taxpayer compliances - are not covered by that extension and remain subject to statutory time limits and any specific statutory extensions.</description>
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      <description>Extension of limitation periods applies only to judicial and quasi judicial proceedings such as appeals, reviews and revisions; tax authorities may continue to hear and dispose such matters and timelines for filing appeals against quasi judicial orders are extended in accordance with the judicial order. Non judicial actions - including original adjudication, investigations, scrutiny, issuance of summons, arrests, show cause notices and routine taxpayer compliances - are not covered by that extension and remain subject to statutory time limits and any specific statutory extensions.</description>
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      <pubDate>Wed, 25 Aug 2021 00:00:00 +0530</pubDate>
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