9911796707
TMI BlogClarification regarding extension of limitation under GST La in terms of Hon’ble Supreme Court’s Order dated 27.04.2021X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Customs. **** The Government of Andhra Pradesh has issued notifications under Section 168A of the Andhra Pradesh Goods and Services Tax Act, 2017, herein the time limit for completion of various actions, by any authority or by any person, under the Andhra Pradesh Goods and Services Tax 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 have been received seeking clarification regarding the cogniziance 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 Goods and Services Tax law . The is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle 141 on all Courts/Tribunals and Authorities." 2.2 The matter of extension of period of limitation under Section 168A of the Andhra Pradesh Goods and Services Tax Act, 2017 as deliberated in the 43rd Meeting of Goods and Services Tax Council. Council, while providing various relaxations in the compliances for taxpayers, also recommended that herever the timelines for actions have been extended by the Hon'ble Supreme Court, the same would apply. 3. Accordingly, legal opinion as solicited regarding applicability of the order of the Hon'ble Supreme Court to the limitations of time lines under Goods and Services Tax Law.The matter has been examined on the basis of the legal opinion received in the matter. The following is observed as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quires to be heard and disposed of, cannot come to a standstill by virtue of these extension orders. Those cases need to be adjudicated or disposed of 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 Goods and Services Tax 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 of the Hon'ble Supreme Court may not cover them even though they are quasi-judicial proceedings as the same ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the Appellate Authority, Appellate Authority for Advance Ruling, Tribunal and various courts against any quasi-judicial order or here proceeding for revision or rectification of any order is required to be undertaken, and is not applicable to any other proceedings under Goods and Services Tax Laws. 6. It is requested that suitable trade notices may be issued to publicizie the contents of this Circular. 7. Difficulty, if any, in implementa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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