The government of Goa has provided the clarification for the extension of limitation beneath GST law from the directions of the supreme court on 27th July 2021.
The government provided the notifications beneath section 168A of Goa GST Act 2017 in which the time limit towards the finish of several actions through any authority or via any individual beneath the Goa GST act that comes in the particular period is to be prolonged for the mentioned date for some except towards exceptions given in the notifications. Towards the same several representations have been obtained urging for the clarification for the cognizance for the extension of restrictions for a supreme court order in miscellaneous applications beneath the GST law. The problems have been investigated and to ensure that there is a uniformity in the execution of the provision of law for the field-building the undersigned in the practice of the abilities granted by Section 168 of the Goa Goods and Services Tax Act, 2017 described the problems.
The government has opted that the legal choice was asked for the applicable order of the Supreme court to the restrictions of the timelines below GST law. The concern has been observed on the grounds of the legal choice obtained for the case. The extension provided through the Hon’ble Supreme Court order applies for the quasi-judicial and judicial matters relating to petitions/applications/suits/appeals/all other proceedings. The additional proceedings must be known in the sense of the earlier used expressions but can be quasi-judicial proceedings. Hon‘ble Supreme Court has provided the extension with the reference to judicial and quasi-judicial proceedings towards appeals or suits and does not prolong it to every action or proceeding beneath the Goa GST act.
“The tax authorities can continue to hear and dispose of proceedings where they are performing the functions as the quasi-judicial authority. This may inter alia include disposal of application for a refund, application for revocation of cancellation of registration, adjudication proceedings of demand notices, etc. Similarly, appeals which are filed and are pending, can continue to be heard and disposed of and the same will be governed by those extensions of time granted by the statutes or notifications if any, the government continued.”
At any time when the petition is needed to get furnished prior to furnishing the additional commissioner appeals, Appellate Authority for Advance Ruling, Tribunal, and several courts with respect to any quasi-judicial order or in which the proceeding for the amendments for any order is needed to be implemented the timeline for that will get prolonged according to the Hon’ble Supreme Court’s order.
Moreover, the timelines which get extended are provided through the Hon’ble Supreme court vide its order is applied for any petition which is needed to get furnished prior to “Deputy Commissioner (Appeals); Additional Commissioner (Appeals); Appellate Authority for Advance Ruling; Tribunal and several courts with respect to the quasi-judicial” order or which the proceedings for the amendments of the order is needed to get executed and is not subjected to the other proceedings beneath the GST laws.
