Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27th April, 2021 –

CBIC has issued a Circular No 157/13/2021-GST dated 20th July, 2021 clarifying on extension of limitation for various actions under the GST Laws pursuant to Hon’ble Supreme Court’s Order dated 27th April, 2021

The Government has issued notifications under Section 168A of the CGST Act, 2017, wherein the time limit for completion of various actions, by any authority or by any person, under the CGST 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.

The matter of extension of period of limitation under Section 168A of the CGST 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

Legal opinion was solicited on this issue and the matter has been examined on the basis of the legal opinion received in the matter. On the basis of the legal opinion, it is hereby clarified that various actions/ compliances under GST can be broadly categorised as follows –

S. No Action Impact
A Proceedings that need to be initiated or compliances that need to be done by the taxpayers These actions would continue to be governed only by the statutory mechanism and time limit provided/ extensions granted under the statute itself

 

B Quasi-Judicial proceedings by tax authorities The tax authorities can continue to hear and dispose off proceedings which include disposal of application for refund, application for revocation of cancellation of registration, adjudication proceedings of demand notices, etc
C Appeals by taxpayers/ tax authorities against any quasi- judicial order

 

Wherever any appeal is required to filed by Taxpayer, the time line for the same would stand extended as per the Hon’ble Supreme Court’s order

Note – 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 Department Authorities, 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

Disclaimer: The content of this document is for general information purpose only. TaxMarvel shall not accept any liability for decision taken based on the advice. You should carefully study the situation before taking any decision.

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2 Comments

  1. Om Prakash Jain says:

    Sir,
    In the order dated 27.4.2021, the Hon’ble Supreme court directed that in continuation of the order dated 8.3.2021, the period(s) of limitation, as prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings, whether condonable or not, shall stand extended till further orders.
    The line “is not applicable to any other proceedings under GST Laws”, as pointed out in the above article, has not been written in the order dated 27.4.2021 of Supreme Court in the Suo Motu case titled : Cognizance for Extension of Limitation (2021) 36 J.K.Jain’s GST & VR 31(SC).
    The twisted interpretation of Hon’ble Supreme court directives, by CBIC, tentamounts to contempt of court and is against the true spirit of Suo Motu
    Cognizance taken by the Hon’ble Supreme court in the wake of covid-19 pandemic & wide spread difficulties faced by citizens if India.

    CA Om Prakash Jain s/o J.K.Jain
    Tel:9414300730

  2. Om Prakash Jain says:

    Sir,
    In the order dated 27.4.2021, the Hon’ble Supreme court directed that in continuation of the order dated 8.3.2021, the period(s) of limitation, as prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings, whether condonable or not, shall stand extended till further orders.
    The line “is not applicable to any other proceedings under GST Laws”, as pointed out in the above article, has not been written in the order dated 27.4.2021 of Supreme Court in the Suo Motu case titled : Cognizance for Extension of Limitation (2021) 36 J.K.Jain’s GST & VR 31(SC).
    Such type of line also is not found in the earlier order dated 8.3.2021 of the Hon’ble Supreme court in the Suo Motu case titled : Cognizance for Extension of Limitation (2021) 35 J.K.Jain’s GST & VR 223 (SC).
    The twisted interpretation of Hon’ble Supreme court directives, by CBIC, tentamounts to contempt of court and is against the true spirit of Suo Motu
    Cognizance taken by the Hon’ble Supreme court in the wake of covid-19 pandemic & wide spread difficulties faced by citizens if India.

    CA Om Prakash Jain s/o J.K.Jain
    Tel:9414300730

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