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Extension in Period of Limitation

[Video by CA Kashish Gupta, Founding Partner, Paksh Legal 85108-06440; [email protected] Follow us on LinkedIn at   / admin  ] Hon’ble Supreme Court has taken the cognizance of disruptions caused on account of second wave of COVID-19 and has decided to re-store the order dated 23.03.2020 and 08.03.2021. Accordingly, the period of limitation has been ordered to be extended with effect from 14.03.2021 till further orders. One of the interesting aspect of this order is that the extension is applicable in respect of time limit for quasi-judicial proceedings which were earlier not specifically covered within order. With this order, various questions have arisen regarding extension of time in filing of returns, application of refunds, completion of adjudication proceedings, institution of adjudication proceedings and certain other proceedings under the GST Act. In this video, we have submitted our view for benefit of viewers. These views are strictly personal and based on our interpretation of law. The reliance thereon is solely on the discretion of viewers.