Extension of limitation during pandemic – Sowing a seed for litigation (Part-2)
NITYA Tax Associates is proud to present their recent write-up in the ‘Article’ series on trending Indirect Tax issues. A gist of the next article in the series is as under:
Article 71 – “Extension of limitation during pandemic – Sowing a seed for litigation (Part-2)”
When the entire industry was fraught with challenges and mystery surrounding extension of limitation period under GST Law during Covid19 pandemic, the GST authorities issued a Circular loaded with obscurities. The Circular leaves a room for intendments to creep in and allows a taxpayer to differ from the stand taken by GST Authorities in the Circular. It seems that post-Covid, a set of litigations will revolve only around extension of limitation period.
Through this article, Our Partner, Mr. Dharnendra Kumar Rana, Managing Associate, Mr. Sourabh have examined the Circular independently and have shared their thoughts on the applicability and correctness of the same.
Please click on the below link to read our latest article titled “Extension of limitation during pandemic – Sowing a seed for litigation (Part-2)”.