TaxTMI 
TaxTMI 
Clarification regarding extension of limitation under GST La in terms of Hon’ble Supreme Court’s Order dated 27.04.2021
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...., Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. **** The Government of Andhra Pradesh has issued notifications under Section 168A of the Andhra Pradesh Goods and Services Tax Act, 2017, herein the time limit for completion of various actions, by any authority or by any person, under the Andhra Pradesh Goods and Services Tax Act, which falls during the specified period, has been extended up to a specific date, subject to some exceptions as specified in the said notifications. In this context, various representations have been received seeking clarification regarding the cogniziance for extension of limitation in terms of Hon'ble Supreme Court Order dated....
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....of proceedings. We have passed this order in exercise of our powers under Article 142 read with Article 141 of the Constitution of India. Hence it shall be a binding order within the meaning of Article 141 on all Courts/Tribunals and Authorities." 2.2 The matter of extension of period of limitation under Section 168A of the Andhra Pradesh Goods and Services Tax Act, 2017 as deliberated in the 43rd Meeting of Goods and Services Tax Council. Council, while providing various relaxations in the compliances for taxpayers, also recommended that herever the timelines for actions have been extended by the Hon'ble Supreme Court, the same would apply. 3. Accordingly, legal opinion as solicited regarding applicab....
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....e in nature of judicial, including quasi-judicial exercise of po er and discretion. Even under this category, Hon'ble Supreme Court Order, applies only to a lis which needs to be pursued within a time frame fixed by the respective statutes. (iv) Wherever proceedings are pending, judicial or quasi-judicial which requires to be heard and disposed of, cannot come to a standstill by virtue of these extension orders. Those cases need to be adjudicated or disposed of either physically or through the virtual mode based on the prevailing policies and practices besides instructions if any. (v) The following actions such as scrutiny of returns, issuance of summons, search, enquiry or investigations and ev....
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....nbsp;disposed of and the same ill be governed by those extensions of time granted by the statutes or notifications, if any. (c) Appeals by taxpayers/ tax authorities against any quasi- judicial order:- Wherever any appeal is required to filed before the Appellate Authority, Appellate Authority for Advance Ruling, Tribunal and various courts against any quasi-judicial order or here a proceeding for revision or rectification of any order is required to be undertaken, the time line for the same would stand extended as per the Hon'ble Supreme Court's order. 5. In other words, the extension of timelines granted by Hon'ble Supreme Court vide its Order dated 27.04.2021 is applicable in respect of any appeal w....