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    <title>Clarification regarding extension of limitation under GST La 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 applies to judicial and quasi judicial proceedings-primarily appeals, reviews, revisions and similar remedies-so time limits for filing appeals before appellate authorities, the Appellate Authority for Advance Ruling, the Tribunal and courts are extended. Original adjudication timelines including scrutiny of returns, issuance of summons, searches, enquiries, investigations, arrests, show cause notices and routine taxpayer compliances remain governed by statutory provisions and notifications and are not broadly covered by the Supreme Court order.</description>
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