The Government of Goa issued the clarification regarding the extension of limitation under GST Law in terms of the Supreme Court’s Order dated July 27, 2021.
The Government has issued notifications under Section 168A of the Goa GST Act, 2017, wherein the time limit for completion of various actions, by any authority or by any person, under the Goa GST Act, which falls during the specified period, has been extended up to a specific date, subject to some exceptions as specified in the said notifications. In this context, various representations have been received seeking clarification regarding the cognizance for extension of limitation in terms of Supreme Court Order in Miscellaneous Application under the GST law. The issues have been examined and to ensure uniformity in the implementation of the provisions of law across the field formations, the undersigned, in the exercise of its powers conferred by Section 168 of the Goa Goods and Services Tax Act, 2017 clarified the issues detailed.
The government has clarified that legal opinion was solicited regarding the applicability of the order of the Supreme Court to the limitations of timelines under GST Law. The matter has been examined on the basis of the legal opinion received in the matter. The extension granted by Hon’ble Supreme Court order applies only to quasi-judicial and judicial matters relating to petitions/ /applications/suits/appeals/all other proceedings. All other proceedings should be understood in the nature of the earlier used expressions but can be quasi-judicial proceedings. Hon‘ble Supreme Court has stepped in to grant extensions only with reference to judicial and quasi-judicial proceedings in the nature of appeals/suits/ /petitions etc. and has not extended it to every action or proceeding under 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 added.
Wherever any appeal is required to be filed before Additional Commissioner (Appeals), Appellate Authority for Advance Ruling, Tribunal, and various courts against any quasi-judicial order or where a proceeding for revision or rectification of any order is required to be undertaken, the timeline for the same would stand extended as per the Hon’ble Supreme Court’s order.
In other words, the extension of timelines granted by Hon’ble Supreme Court vide its Order is applicable in respect of any appeal which is required to be filed before Deputy Commissioner (Appeals); Additional 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 to be undertaken and is not applicable to any other proceedings under GST Laws.
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