The Central Indirect Tax and Customs Board (CBIC) has clarified that the Supreme Court’s extended time limit for taxable matters is for taxpayer appeals matters only. This order does not apply to any other compliance or assessment under the Goods and Services Tax (GST) Act.
In a letter to all the chief commissioners and general directors, the CBIC said it had sought legal opinion regarding the time limit under the Goods and Services Tax (GST) Act for the April 27, 2021 Supreme Court order. The CBIC stated, “The time limit extended by the Supreme Court applies only to quasi-judicial and judicial matters related to petitions / petitions / litigation / appeals / all other proceedings. The process of extending the court time limit is only for judicial and quasi-judicial proceedings with respect to appeals / litigation / petitions. This time limit is not extended for every action taken under the CGST Act.
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The CBIC said that the Supreme Court had issued several orders and extended the time limit. They only apply to cases involving judicial and quasi-judicial proceedings. In cases where taxpayers are required to initiate proceedings or are required to comply, such proceedings shall continue only within the statutory system and the time provided for.
The CBIC said, “Various orders of the Supreme Court do not apply to the taxpayer’s proceedings and compliance. Similarly, if the tax authorities are acting as a quasi-judicial authority on matters such as petition for reimbursement, cancellation of registration order, they can proceed.”
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Accordingly, the appeals have been filed and pending, the trial and disposal can continue and it is in accordance with the extension of time given by statutory or notifications, the CBIC said. However, in the event of an appeal against any Joint / Additional Commissioner (Appeals), Commissioner (Appeals), Advance Decree, Tribunal and any other quasi-judicial order before the Appellate Authority or any other proceedings, if necessary, amend or improve the order, according to the court order Will be extended.
The court order does not apply to proceedings under GST law, the CBIC said. Rajat Mohan, senior partner at AMRG & Associates, said the clarification limits the Supreme Court’s broadening of the epidemic and allows tax authorities to expedite the disposal of pending cases.