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 ..... mirpur, Mandi, Kullu, Chamba, Kangra, Revenue Distt Nurpur and BBN Baddi, H.P. 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P. Dated Shimla-9 the th 6th Aug., 2021. Sir, Subject : Clarification regarding extension of limitation under GST Law in terms of Hon ble Supreme Court s Order dated 27.04.2021. The Government has issued notifications under Section 168A of the HPGST Act, 2017, wherein the time limit for completion of various actions, by any authority or by any person, under the HPGST Act, which falls during the specified period, has been extended up to a specific date, subject to some exceptions as specified in the said notifications. In this context, various representations hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay) and termination of proceedings. We have passed this order in exercise of our powers under Article 142 read with Article 141 of the Constitution of India. Hence it shall be a binding order within the meaning of Article 141 on all Courts/Tribunals and Authorities. 2.2 The matter of extension of period of limitation under Section 168A of the HPGST Act, 2017 was deliberated in the 43rd Meeting of GST Council. Council, while providing various relaxations in the compliances for taxpayers, also recommended that wherever the timelines for actions have been extended by the Hon ble Supreme Court, the same would apply. 3. Accordingly, legal opinion was solicited regarding applicability of the order of the Hon ble Supreme Court to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time frame fixed by the respective statutes. (iv) Wherever proceedings are pending, judicial or quasi-judicial which requires to be heard and disposed off, cannot come to a standstill by virtue of these extension orders. Those cases need to be adjudicated or disposed off either physically or through the virtual mode based on the prevailing policies and practices besides instructions if any. (v) The following actions such as scrutiny of returns, issuance of summons, search, enquiry or investigations and even consequential arrest in accordance with GST law would not be covered by the judgment of the Hon ble Supreme Court. (vi) As regards issuance of show cause notice, granting time for replies and passing orders, the present Orders o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Advance Ruling, Tribunal and various courts against any quasi-judicial order or where a proceeding for revision or rectification of any order is required to be undertaken, the time line for the same would stand extended as per the Hon ble Supreme Court s order. 5. In other words, the extension of timelines granted by Hon ble Supreme Court vide its Order dated 27.04.2021 is applicable in respect of any appeal which is required to be filed before Additional Commissioner (Appeals), 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 procee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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