NITYA Tax Associates is proud to present their recent write-up in the ‘Article’ saeries on trending indirect tax issues. A gist of the next article in the series is as under:

Article 63 – “Extension of limitation during pandemic: An Indirect Tax Perspective”

 In the wake of COVID-19 pandemic and the difficulties being faced by litigants in filing various forms of applications and appeals within limitation period, the Supreme Court of India took suo motu cognizance of expiring limitation and extended the time limits till further orders. Pursuant to the Order, the Centre and States took steps under Tax laws towards enforcement of the Apex Court Order by bringing in Ordinances (which later became Statutes) extending the limitation for a limited period.

Given that, the taxpayers are in a fix as to which timeline to follow and an interesting question on supremacy of laws specifically providing for extension of limitation over the Supreme Court Order emerges from the above developments.

Through this article, Our Partner, Mr. Dharnendra Kumar Rana, and Managing Associate, Mr. Sourabh have delved upon the applicability of the Supreme Court Order to Tax laws where there is an Ordinance or a Statutory Provision in place extending limitation period on its own.

Please click on the below link to read our latest article titled “Extension of limitation during pandemic: An Indirect Tax Perspective“ on the issue.

NITYA I Article 63 I Extension of limitation during pandemic- An Indirect Tax Perspective