Clarification on applicability of extension of timelines under GST Law, as granted by Hon’ble Supreme Court vide Order dated 27 April 2021.
[Circular No. 157/13/2021-GST dated 20 July 2021]
In view of the spread of COVID-19 pandemic, Hon’ble Supreme Court in Suo Motu Writ Petition (Civil) No(s). 3/2020 vide Order dated 27 April 2021 extended the period of limitation prescribed under the general law or special laws whether condonable or not from 15 March 2020 till further orders.
In this context, CBIC vide Circular No. 157/13/2021-GST dated 20 July 2021 has clarified regarding the applicability of Hon’ble Supreme Court’s Order upon time limit for completions of various actions under GST Law as under:
(a) Proceedings/compliances to be initiated/done “by the tax payers”:
Any proceedings/compliances that need to be initiated or need to be done on part of the “taxpayers”, will be governed by timelines specified under the GST Law itself. Hon’ble Supreme Court’s Order shall not apply to the said proceedings/compliances.
(b) Quasi – Judicial proceedings “by tax authorities”:
The following actions of tax authorities will be governed by timelines specified under the GST Law itself. Hon’ble Supreme Court’s Order shall not apply:
- Quasi – Judicial proceedings including refund application(s), revocation application, adjudication proceedings etc.; and
- Appeals which have been filed and are pending for disposal.
(c) Appeals by taxpayers/ tax authorities against any quasi – judicial order:
The extension of time lines granted by Hon’ble Supreme Court vide Order dated 27 April 2021 is applicable only in respect of the following:
- Any appeal required to be filed against any quasi-judicial order before Joint/ Additional Commissioner (Appeals), Commissioner (Appeals), AAAR, Tribunal and various courts; or
- Where a proceeding for revision or rectification of any order is required to be undertaken.
Conclusion: Thus, except for proceedings specified in clause (c) above, this extension of time line granted by Hon’ble Supreme Court vide Order dated 27 April 2021 is not applicable to any other proceedings or compliances under GST Laws.