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Taking cognizance of the COVID-19 pandemic and difficulties faced thereof, the SC vide its suo moto order had provided that the period from 15 March 2020 till 14 March 2021 shall stand excluded while computing the period of limitation for any suit, appeal, application or proceeding. This matter of limitation extension had been deliberated in the 43rd GST Council Meeting.
Pursuant to the deliberations, the CBIC vide Circular No. Circular No. 157/13/2021-GST dated 20 July 2021 has clarified that such extension of timelines is only in respect of any appeal which is required to be filed before Joint/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 proceedings under GST Laws.
It has been further clarified that the SC order may not cover cases relating to issuance of show cause notices, granting time for replies and passing orders, even though they are quasi-judicial proceedings as the same has only been made applicable to matters relating to petitions/applications/suits, etc. The CBIC further clarified that, 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 SC order.
The information provided in this update is intended for informational purposes only and does not constitute legal opinion or advice. Readers are requested to seek formal legal advice prior to acting upon any of the information provided herein. This update is not intended to address the circumstances of any particular individual or corporate body. There can be no assurance that the judicial/ quasi judicial authorities may not take a position contrary to the views mentioned hereinrra quis.
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