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Clarification regarding extension of limitation under GST Law in terms of Honíble Supreme Courtís Order dated 27.04.2021. - GST - States - 157/13-HGST/2021/GST-II

Extract

..... cognizance for extension of limitation in terms of Hon’ble Supreme Court Order dated 27.04.2021 in Miscellaneous Application No. 665/2021 in SMW(C) No. 3/2020 under the GST law. The issues have been examined and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as “HGST Act”), hereby clarifies the issues detailed hereunder: 2.1 The extract of the Hon’ble Supreme order dated 27th April 2021 is reproduced below for reference: “We, therefore, restore the order dated 23rd March, 2020 and in continuation of the order dated 8th March, .....

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Clarification regarding extension of limitation under GST Law in terms of Honíble Supreme Courtís Order dated 27.04.2021. - GST - States

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..... nes under GST Law. The matter has been examined on the basis of the legal opinion received in the matter. The following is observed as per the legal opinion:- (i) The extension granted by Hon’ble Supreme Court order applies only to quasi-judicial and judicial matters relating to petitions/ applications/ suits/ appeals/ all other proceedings. All other proceedings should be understood in the nature of the earlier used expressions but can be quasi-judicial proceedings. Hon’ble Supreme Court has stepped into to grant extensions only with reference to judicial and quasi-judicial proceedings in the nature of appeals/ suits/ petitions etc. and has not extended it to every action or proceeding under the HGST Act. (ii) For the purpose o .....

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Clarification regarding extension of limitation under GST Law in terms of Honíble Supreme Courtís Order dated 27.04.2021. - GST - States

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..... the Hon’ble Supreme Court may not cover them even though they are quasi-judicial proceedings as the same has only been made applicable to matters relating to petitions/applications/suits, etc. 4. On the basis of the legal opinion, it is hereby clarified that various actions/compliances under GST can be broadly categorised as follows: - (a) Proceedings that need to be initiated or compliances that need to be done by the taxpayers:-These actions would continue to be governed only by the statutory mechanism and time limit provided/ extensions granted under the statute itself. Various Orders of the Hon’ble Supreme Court would not apply to the said proceedings/ compliances on part of the taxpayers. (b) Quasi-Judicial proceedings by .....

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Clarification regarding extension of limitation under GST Law in terms of Honíble Supreme Courtís Order dated 27.04.2021. - GST - States

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