Vadodara Dear Readers,
Due to COVID – 19 pandemic, everyone faced several challenges in pursuing the requisite actions within the time frame given under the various laws. Hon’ble Supreme Court recognizing the same, on suo motu basis directed that the calculation of the period of limitation (under any general or special laws) in respect of “all judicial or quasi-judicial proceedings” whether condonable or not, shall exclude the period from 15.03.2020 till further orders.
Now CBIC (GST Policy Wing) has issued Circular No. 157/13/2021-GST dt. 20.07.2021 clarifying the understanding of the aforesaid Supreme Court decision in the context of GST Laws.
Please also find attached our critical analysis of the given clarifications. We submit that the clarifications issued are required to be revisited in light of the correct appreciation of the decision of the Apex Court.
Thanks & Regards,
Abhay Desai
Block S-09,
Second Floor,
Indiabulls Mega Mall,
Jetalpur Road,
Vadodara -390020
Author: admin
Chief Editor: Manilal B.Par Hindustan Lokshakti ka parcha RNI No.DD/Mul/2001/5253 O : G 6, Maruti Apartment Tin Batti Nani Daman 396210 Mobile 6351250966/9725143877
