TMI BlogClarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.X X X X Extracts X X X X X X X X Extracts X X X X ..... lar No. 157/13/2021-GST dated the 20 th July. 2021 issued by the CBIC Central Board of Indirect Taxes and Customs (CBIC) has issued the above referred circular. For the uniformity, it has been decided that the said circular issued by the CBIC is being made applicable, mutatis mmutandis, in implementation of the MGST Act. 2017. Copy of the referred CBIC circular is attached herewith. This Trade Circular is clarificatory in nature. Difficulty if any, in the implementation of this Circular may be brought to the notice of the office of the Commissioner of State Tax, Maharashtra. Yours faithfully (RAJEEV KUMAR MITAL) Commissioner of State Tax Maharashtra State, Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 2017 (hereinafter referred to as CGST 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, 2021 direct that the period(s) of limitation, as prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings, whether condonable or not, shall stand extended till further orders. It is further clarified that the period from 14th March, 2021 till further orders shall also stand excluded in computing the periods prescribed under Sections 23 (4) and 29A of the Arbitration and Conciliati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 CGST Act. (ii) For the purpose of counting the period(s) of limitation for filing of appeals before any appellate authority under the GST Law, the limitation stands extended till further orders as ordered by the Hon ble Supreme Court in Suo Motu Writ Petition (Civil) 3 of 2020 vide order dated 27th April 2021. Thus, as on date, the Orders of the Hon ble Supreme Court apply to appeals, reviews, revisions etc., and not to original adjudication. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 tax authorities: - The tax authorities can continue to hear and dispose off proceedings where they are performing the functions as quasi-judicial authority. This may interalia 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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