Manipur Tax Department Extends GST Limitation Periods for Appeals Following Supreme Court Directive.

The circular issued by the Government of Manipur's Department of Taxes clarifies the extension of limitation periods under the GST Law, following the Supreme Court's order dated April 27, 2021. The extension applies to judicial and quasi-judicial proceedings, such as appeals and revisions, but not to original adjudications or other proceedings like scrutiny of returns or investigations. Tax authorities can continue with quasi-judicial functions, and the extension affects timelines for appeals to various appellate bodies. The circular emphasizes that statutory mechanisms govern taxpayer compliance, and the Supreme Court's orders do not apply to these.

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