Limitation under the GST Act. applicability of Suo Motu extension of Supreme Court

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....imitation under the GST Act. applicability of Suo Motu extension of Supreme Court<br> Query (Issue) Started By: - Subbarao PV Dated:- 27-8-2026 Goods and Services Tax - GST<br>GST<br>In the recent judgment in Tata Steel Limited Vs Union of India - 2026 (8) TMI 1587 - Supreme Court, Supreme Court after considering the extensions for furnishing annual returns and the exclusion of limitation granted ....

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....by the Supreme Court during the COVID-19 pandemic in IN RE Cognizance for Extension of Limitation - 2021 (5) TMI 564 - SC Order, held that the limitation for the three subject financial years stood at 28.02.2025. The SCN dated 13.06.2025 was therefore beyond the limitation applicable under Section 73. But the above decision contradicts its own judgment dated 19.6.2020 in Criminal Appeal No. 452....

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.... of 2020 (arising out of SLP-Crl No. 2433/2020 in the case of S. Kasi Vs State - 2020 (6) TMI 727 - Supreme Court through the Inspector of Police, Samaynallur Police Station, Madurai district, wherein the Honourable Supreme Court held as follows:- "17. The limitation for filing petitions/ applications/ suits/ appeals/all other proceedings was extended to obviate lawyers/litigants to come ....

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....physically to file such proceedings in respective Courts/Tribunals. The order was passed to protect the litigants/lawyers whose petitions/ applications/ suits/ appeals/all other proceedings would become time barred they being not able to physically come to file such proceedings. The order was for the benefit of the litigants who have to take remedy in law as per the applicable statute for a right.....

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...." How to reconcile this situation? Please discusses.<br> Discussion Forum - Knowledge Sharing ....