Case Law Details
Case Name : In Re: Cognizance For Extension of Limitation (Supreme Court of India)
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Courts :
Supreme Court of India
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In Re: Cognizance For Extension of Limitation (Supreme Court of India)
SC revived Limitation extension Order till February 28, 2022
The Hon’ble Supreme Court in the matter of Re Cognizance For Extension of Limitation [Miscellaneous Application No. 21 of 2022 in Miscellaneous Application No. 665 of 2021 in Suo Motu Writ Petition (C) No. 3 of 2020 dated January 10, 2022] restored its earlier order in order to exclude period starting from March 15, 2020 till February 28, 2022, for the purposes of limitation prescribed under any general or special laws in respect of all judicial or quasi-judi...
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Whether the period from 15.03.2020 till 28.02.2022 shall stand excluded in computing the periods of re-assessments under indirect taxation Law such as VAT, CST, and GST Acts?
Whether interest payable on belated payment of tax exclude the above period?