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The Hon’ble Supreme Court in the matter of Re Cognizance For Extension of Limitation [Miscellaneous Application No. 21 of 2022 in Miscellaneous Application No. 665 of 2021 in Suo Motu Writ Petition (C) No. 3 of 2020 dated January 10, 2022] restored its earlier order in order to exclude period starting from March 15, 2020 till February 28, 2022, for the purposes of limitation prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings, in view of the spread of the new variant of the COVID19 and the drastic surge in the number of COVID cases across the country.
Earlier, the Hon’ble Supreme Court The Hon’ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020 dated March 23, 2020 had extended period limitation for judicial and quasi-judicial proceedings from March 15, 2020 till further order considering the challenges faced by the litigants on account of COVID 19.
Further vide order dated March 08, 2021 stated that the extended period limitation shall end on March 14, 2021.
Furthermore, vide Re: Cognizance for Extension of Limitation [Miscellaneous Application No. 665/ 2021 dated April 27, 2021] restored the above order dated March 15, 2020 till further order.
Thereafter, vide order dated September 23, 2021 stated that the extended period limitation shall end on October 02, 2021 after noting that normalcy was returning.
Now, plea has been made to extend the period of limitation in view of rising COVID cases
The Hon’ble Supreme Court in Miscellaneous Application No. 21 of 2022 dated January 10, 2022 held as under in view of rising COVID cases:
The CBIC vide Circular No. 157/13/2021-GST dated July 20, 2021 issued clarification on the extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated April 27, 2021 which can be accessed at: https://www.a2ztaxcorp.com/clarification-on-extension-of-limitation-under-gst-law-in-terms-of-honble-supreme-courts-order-dated-april-27-2021/
To know more, kindly watch our video on “SC: Period of Limitation extended till Further Order…Applicability in GST” by CA Bimal Jain at: https://www.youtube.com/watch?v=3X_8wi3bEaA
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We're pleased to announce that The Institute of Chartered Accountants of India (ICAI) has extended its MOU with Tally to provide further value to its Members in Practice through a continuous
The CESTAT bench of Ahmedabad (“the Tribunal”) in the case of Gujarat Power Corporation Ltd. v C.C.E. & ST (Service Tax Appeal No. 10193 of 2017) dated November 18, 2022, held that payment of one-time