The Kerala GST Department vide Circular No 8/2022 dated April 23, 2022, issued clarification regarding the extension of limitation under GST Law in terms of the Hon’ble Supreme Court’s Order in the reference Order in Miscellaneous Application No. 21 of 2022 in Miscellaneous Application No. 665 of 2021 in Suo Motu Writ Petition (C) No. 3 of 2020 of the Hon’ble Supreme Court and Circular No. 157/13/2021-GST dated July 20, 2021, issued by the Central Board of Indirect Taxes & Customs (“CBIC”).

The highlights of the circular issued by the Kerala GST Department are mentioned below:-

• 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. The order of the Hon’ble Supreme Court referred above would not apply to the said proceedings/ compliances on part of the taxpayers.
• Quasi-Judicial proceedings by tax authorities:-The tax authorities can continue to hear and dispose of proceedings where they are performing the functions of 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 that 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.
• Appeals by taxpayers/ tax authorities against any quasi-judicial order:- Wherever any appeal is required to be filed before Joint/ Additional Commissioner (Appeals), 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 referred above

In a nutshell, the extension of timelines granted by the Hon’ble Supreme Court vide its order is applicable in respect of any appeal which is required to be filed before the Joint 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 does not apply to any other proceedings under GST Laws.