TMI BlogClarification regarding extension of limitation under GST Law 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 ..... of Finance, Department of Revenue, Government of India, New Delhi The Government has issued notifications under Section 168A of the TNGST Act, 2017, wherein the time limit for completion of various actions, by any authority or by any person, under the TNGST 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se 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 TNGST 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 the limitations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... power and discretion. Even under this category, Hon'ble Supreme Court Order, applies only to a list which needs to be pursued within a 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same will be governed by those extensions of time granted by the statutes or notifications, if any. (c ) Appeals by taxpayers/ tax authorities against any quasi- judicial order :- Wherever any appeal is required to filed before Joint/ Deputy Commissioner (Appeals), Appellate Authority 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 resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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