TaxTMI 
TaxTMI 
Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order.
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.... No 8/2022 Subject:- Clarification regarding extension of limitation under GST Law in terms of Hon'ble Supreme Court's Order. Reference:- 1. Order in Miscellaneous Application No. 21 of 2022 in Miscellaneous Application No. 665 of 2021 in Suo Motu Writ Petition (C) No. 3 of 2020 of the Hon'ble Supreme Court. 2. Circular No. 157/13/2021-GST dated 20.07.2021 issued by the CBIC The Central Gov....
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....direct Taxes and Customs (CBIC) had already issued a clarification on the subject matter vide circular referred above. The said CGST circular was issued after deliberating the matter in the 43rd GST Council. Also, the said circular was issued in accordance with the legal opinion received. Hence the corresponding SGST circular on the same subject shall be in harmony with the aforementioned CGST Cir....
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....orities:- The tax authorities can continue to hear and dispose off proceedings where they are performing the functions as quasi-judicial authority. This may inter alia include disposal of application for refund, application for revocation of cancellation of registration, adjudication proceedings of demand notices, etc. Similarly, appeals which are filed and are pending, can continue to be heard ....
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.... before the Joint Commissioner (Appeals), Appellate Authority for Advance Ruling, Tribunal and various courts against any quasi-judicial order or where proceeding for revision or rectification of any order is required to be undertaken, and is not applicable to any other proceedings under GST Laws. 5. In the above circumstances, it is also clarified that the extension of timelines granted by Hon'b....