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    <title>Clarification regarding extension of limitation under GST Law in terms of Hon&#039;ble Supreme Court&#039;s Order dated 27.04.2021.</title>
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    <description>Limitation extension under the Gujarat GST regime is restricted to judicial and quasi-judicial proceedings involving appeals, reviews, revisions, rectification and similar statutory proceedings against quasi-judicial orders. Taxpayer compliances, original adjudication and other actions remain subject to statutory or notified timelines. Authorities may continue pending quasi-judicial hearings and disposal of refund, registration revocation and demand matters. Scrutiny, summons, search, enquiry, investigation, arrest, show-cause notices, reply periods and order passing are outside the extension.</description>
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