Clarifications on extension of limitation under GST Law in light of the Hon’ble Supreme Court’s Order dated 27.04.2021
by ReinHeads Team | Jul 21, 2021
| Clarifications on extension of limitation under GST Law in light of the Hon’ble Supreme Court’s Order dated 27.04.2021 |
| Dear All,
This is in reference to the clarification issued by the Central Board of Indirect Taxes and Customs (‘CBIC’) vide Circular No. 157/13/2021-GST dated 20 July 2021 wherein the CBIC has clarified regarding extension of limitation under the GST laws in terms of the Hon’ble Supreme Court’s Order dated 27.04.2021 (‘SC Order’)
We have hereinbelow summarized key clarifications provided vide the Circular:
| Issues |
Clarifications
|
| Proceedings that need to be initiated or compliances that need to be done by the taxpayers |
- To be governed by the time limit provided/ extensions granted under the statute itself
- The SC Order would not be applicable to said proceedings/ compliance on the part of taxpayer
- Action such as scrutiny of returns, issuance of summons, search, enquiry or investigations and even consequential arrest under GST laws, issuance of show cause notice, granting time for replies and passing orders would not be covered by the SC Order
|
| Quasi-Judicial Proceedings by tax authorities |
The quasi-judicial proceedings continue to be heard and dispose off as per the statutory time limit and extended time limit as per the SC Order would not be applicable
The quasi-judicial proceedings include the following:
- Disposal of application for refund
- Application for revocation of cancellation of registration
- Adjudication proceedings of demand notices
- All the appeals filed and are pending can continue to be heard and dispose off as per the extension of time granted by the statutes or notifications under the GST law
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| Appeals by taxpayers/ tax authorities against any quasi-judicial order |
· Time limit extended by the SC Order shall be applicable in the following cases:
- Any appeal which is required to be filed against any quasi-judicial order before
- Joint/ Additional Commissioner (Appeals)
- Commissioner (Appeals)
- Appellate Authority for Advance Ruling
- Tribunal and
- Various courts
- Where a proceeding for revision or rectification of any order is required to be undertaken
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