CBIC issued clarification on extension of limitation under GST in terms of Hon’ble Supreme Court’s Order dated 27.04.2021
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- Last Updated on 22 July, 2021
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Circular No. 157/13/2021-GST Dated 21st July, 2021
CBIC received various representations seeking clarification regarding the cognizance for extension of limitation in terms of Hon’ble Supreme Court Order dated 27.04.2021 under the GST law. Now, the has CBIC issued circular to clarify that the applicability of extension of timelines granted by Hon’ble Supreme Court vide its Order dated 27.04.2021.
It is clarified that the order is applicable only in respect of any appeal which is required to be filed before Joint/ Additional Commissioner (Appeals), 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.
It is also clarified that the order of Supreme Court shall not be applicable to any other proceedings under GST Laws and these actions would continue to be governed only by the statutory mechanism and time limit provided/ extensions granted under the statute itself.
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