Panaji, 25th August, 2021 (Bhadra 3, 1943)

SERIES II No. 21

PUBLISHED BY AUTHORITY

EXTRAORDINARY

RNI No. GOAENG/2002/6410

Reg. No. RNP/GOA/32/2021-23

445

Suggestions are welcomed on e-mail: dir–[email protected]

GOVERNMENT OF GOA

Department of Finance

Office of the Commissioner of Commercial Taxes

__

CCT/26-4/2017-18/E/1311

Circular

(No. 10/2021-22-GST)

Subject: Clarification regarding extension of

limitation under GST Law in terms of

Hon’ble Supreme Court’s Order dated

27-04-2021.

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 represen-

tations have been received seeking clarification

regarding the cognizance for extension of limitation

in terms of Hon’ble Supreme Court Order dated

27-04-2021 in Miscellaneous Application

No. 665/2021 in SMW(C) No. 3/2020 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 exercise of its powers conferred

by Section 168 of the Goa Goods and Services Tax

Act, 2017 (hereinafter referred to as “Goa GST Act”),

hereby clarifies the issues detailed hereunder:

2.1 The extract of the Hon’ble Supreme order

dated 27th April, 2021 is reproduced below for

reference:

“We, therefore, restore the order dated 23rd

March, 2020 and in continuation of the order

dated 8th March, 2021 direct that the period(s)

of limitation, as prescribed under any general

or special laws in respect of all judicial or quasi-

judicial proceedings, whether condonable or not,

shall stand extended till further orders. It is further

clarified that the period from 14th March, 2021 till

further orders shall also stand excluded in

computing the periods prescribed under Sections

23 (4) and 29A of the Arbitration and Conciliation

Act, 1996, Section 12A of the Commercial Courts

Act, 2015 and provisos (b) and (c) of Section 138 of

the Negotiable Instruments Act, 1881 and any other

laws, which prescribe period(s) of limitation for

instituting proceedings, outer limits (within which

the court or tribunal can condone delay) and

termination of proceedings.

We have passed this order in exercise of our

powers under Article 142 read with Article 141 of

the Constitution of India. Hence, it shall be a

binding order within the meaning of Article 141

on all Courts/Tribunals and Authorities.”

2.2 The matter of extension of period of limitation

under Section 168A of the Goa GST Act, 2017 was

deliberated in the 43rd Meeting of GST Council.

Council, while providing various relaxations in the

compliances for taxpayers, also recommended that

wherever the timelines for actions have been

extended by the Hon’ble Supreme Court, the same

would apply.

3. Accordingly, legal opinion was solicited

regarding applicability of the order of the Hon’ble

Supreme Court to the limitations of time lines under

GST Law. The matter has been examined on the

basis of the legal opinion received in the matter.

The following is observed as per the legal

opinion:-

(i) 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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES II No. 21

(EXTRAORDINARY)

25TH AUGUST, 2021

446

be understood in the nature of the earlier

used expressions but can be quasi-judicial

proceedings. Hon‘ble Supreme Court has

stepped into 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.

(ii) For the purpose of counting the period(s) of

limitation for filing of appeals before any

appellate authority under the GST Law, the

limitation stands extended till further orders

as ordered by the Hon’ble Supreme Court in

Suo Motu Writ Petition (Civil) 3 of 2020 vide

order dated 27th April, 2021. Thus, as on date,

the Orders of the Hon’ble Supreme Court

apply to appeals, reviews, revisions etc., and

not to original adjudication.

(iii) Various Orders and extensions passed by the

Hon’ble Supreme Court would apply only to

acts and actions which are in nature of

judicial, including quasi-judicial exercise of

power and discretion. Even under this

category, Hon’ble Supreme Court Order,

applies only to a lis which needs to be

pursued within a time frame fixed by the

respective statutes.

(iv) Wherever proceedings are pending, judicial

or quasi-judicial which requires to be heard

and disposed off, cannot come to a standstill

by virtue of these extension orders. Those

cases need to be adjudicated or disposed off

either physically or through the virtual mode

based on the prevailing policies and practices

besides instructions if any.

(v) The following actions such as scrutiny of

returns, issuance of summons, search, enquiry

or investigations and even consequential

arrest in accordance with GST Law would

not be covered by the judgment of the Hon’ble

Supreme Court.

(vi) As regards issuance of show cause notice,

granting time for replies and passing orders,

the present Orders of the Hon’ble Supreme

Court may not cover them even though they

are quasi-judicial proceedings as the same

has only been made applicable to matters

relating to petitions/applications/suits, etc.

4. On the basis of the legal opinion it is hereby

clarified that various actions/compliances

under GST can be broadly categorised as

follows:-

(a) Proceedings that need to be initiated or

compliances that need to be done by the

taxpayers:-

These actions would continue to be governed

only by the statutory mechanism and time limit

provided/extensions granted under the statute

itself. Various Orders of the Hon’ble Supreme Court

would not apply to the said proceedings/

/compliances on part of the taxpayers.

(b) Quasi-Judicial

proceedings

by

tax

authorities:-

The tax authorities can continue to hear and

dispose off proceedings where they are performing

the functions as quasi-judicial authority. This may

interalia include disposal of application for 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

off and the same will be governed by those

extensions of time granted by the statutes or

notifications, if any.

(c) Appeals by taxpayers/tax authorities against

any quasi-judicial order:-

Wherever any appeal is required to 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 time line for the

same would stand extended as per the Hon’ble

Supreme Court’s order.

5. In other words, the extension of timelines

granted by Hon’ble Supreme Court vide its Order

dated 27-04-2021 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.

6. Difficulty, if any, in implementation of this

Circular may please be brought to the notice of

the undersigned.

Hemant Kumar, IAS, Commissioner State Tax, Goa.

Panaji, 25th August, 2021.

Note:

Similar circular is issued under Central Goods

and Services Tax Act, 2017 by the GST Policy

wing, Central Board of Indirect Taxes and

Customs, Department of Revenue, Ministry of

Finance, GOI, New Delhi vide Circular No. 157/

/13/2021-GST dated 20th July, 2021.

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