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    <title>Clarification regarding extension of limitation under GST Law in terms of honourable Supreme Court’s order dated 27-4-2021</title>
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    <description>The circular clarifies that the Supreme Court&#039;s extension of limitation is limited to judicial and quasi-judicial proceedings-petitions, suits, appeals and similar lis-and therefore suspends limitation for filing appeals, reviews and revisions under the GST law until further orders. Taxpayer statutory compliances, original adjudication, investigatory and enforcement actions, and routine processes like scrutiny of returns and show-cause notices remain governed by statutory timelines or specific statutory extensions and are not covered by the Court&#039;s order.</description>
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    <pubDate>Tue, 17 May 2022 00:00:00 +0530</pubDate>
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      <description>The circular clarifies that the Supreme Court&#039;s extension of limitation is limited to judicial and quasi-judicial proceedings-petitions, suits, appeals and similar lis-and therefore suspends limitation for filing appeals, reviews and revisions under the GST law until further orders. Taxpayer statutory compliances, original adjudication, investigatory and enforcement actions, and routine processes like scrutiny of returns and show-cause notices remain governed by statutory timelines or specific statutory extensions and are not covered by the Court&#039;s order.</description>
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