Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order.

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..... 23/04/2022 Circular No 8/2022 Subject:- Clarification regarding extension of limitation under GST Law in terms of Hon ble Supreme Court s Order. Reference:- 1. Order in Miscellaneous Application No. 21 of 2022 in Miscellaneous Application No. 665 of 2021 in Suo Motu Writ Petition (C) No. 3 of 2020 of the Hon ble Supreme Court. 2. Circular No. 157/13/2021-GST dated 20.07.2021 .....

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..... he GST Policy Wing of the Central Board of Indirect Taxes and Customs (CBIC) had already issued a clarification on the subject matter vide circular referred above. The said CGST circular was issued after deliberating the matter in the 43rd GST Council. Also, the said circular was issued in accordance with the legal opinion received. Hence the corresponding SGST circular on the same subject shall b .....

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..... yers. (b) Quasi-Judicial proceedings by tax authorities:- The tax authorities can continue to hear and dispose off proceedings where they are performing the functions as quasi-judicial authority. This may inter alia include disposal of application for refund, application for revocation of cancellation of registration, adjudication proceedings of demand notices, etc. Similarly, appeals whic .....

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..... able in respect of any appeal which is required to be filed before the Joint 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. 5. In the above circumstances, it is al .....

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..... cancellation of registration. The appeal shall be filed within the time limit specified under the statute or within the extension of timelines granted by Hon ble Supreme Court, as the case may be. Sd/- Commissioner of State Tax - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - .....

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