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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 ..... d, 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. The issues have been examined and to ensure uniformity in the implementation of the provisions of law across the field formations, the undersigned, in exercise of its powers conferred by Section 168 of the Goa Goods and Services Tax Act, 2017 (hereinafter referred to as Goa GST Act ), hereby clarifies the issues detailed hereunder: 2.1 The extract of the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 of time lines under GST Law. The matter has been examined on the basis of the legal opinion received in the matter. The following is observed as per the legal opinion:- (i) The extension granted by Hon ble Supreme Court order applies only to quasi-judicial and judicial matters relating to petitions/ /applications/suits/appeals/all other proceedings. All other proceedings should be understood in the nature of the earlier used expressions but can be quasi-judicial proceedings. Hon ble Supreme Court has stepped into to grant extensions only with reference to judicial and q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 has only been made applicable to matters relating to petitions/applications/suits, etc. 4. On the basis of the legal opinion it is hereby clarified that various actions/compliances under GST can be broadly categorised as follows:- (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. V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 6. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the undersigned. Hemant Kumar, IAS, Commissioner State Tax, Goa. Panaji, 25th August, 2021. Note : Similar circular is issued under Central Goods and Services Tax Act, 2017 by the GST Policy wing, Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, GOI, New Delhi vide Circular No. 157/ /13/2021-GST dated 20th July, 2021. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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