In a letter to all Principal Chief Commissioners and Director Generals, CBIC stated it had sought authorized opinion on the applicability of the Supreme Court docket order dated April 27, 2021, concerning limitations of timeline beneath the Items and Companies Tax (GST) legislation. And authorized opinion has made issues clearer.
The CBIC letter stated that tax authorities can proceed to listen to and dispose off proceedings the place they’re performing the features as quasi-judicial authority. This may occasionally interalia embody disposal of software for refund, software for revocation of cancellation of registration, adjudication proceedings of demand notices, and others.
Equally, appeals that are filed and are pending, can proceed to be heard and disposed off and the identical shall be ruled by these extensions of time granted by the statutes or notifications.
Solely in case of appeals by taxpayers/tax authorities in opposition to any quasi-judicial order:- Wherever any attraction is required to filed earlier than Joint/ Additional Commissioner (Appeals), Commissioner (Appeals), Appellate Authority for Advance Ruling, Tribunal and numerous courts in opposition to any quasi-judicial order or the place a continuing for revision or rectification of any order is required to be undertaken, the timeline for a similar would stand prolonged as per the Supreme Court docket’s order.
“In different phrases, the extension of timelines granted by Hon’ble Supreme Court docket vide its Order dated 27.04.2021 is relevant in respect of any attraction which is required to be filed earlier than Joint/ Further Commissioner (Appeals), Commissioner (Appeals), Appellate Authority for Advance Ruling, Tribunal and numerous courts in opposition to any quasi-judicial order or the place continuing for revision or rectification of any order is required to be undertaken, and isn’t relevant to every other proceedings beneath GST Laws,” CBIC stated in its letter asking tax officers that appropriate commerce notices could also be issued to publicise the contents of this Round.