JSA Newsletter Indirect Tax – October 2021 Edition

Recent Rulings by Courts and Authorities

Supreme Court Rulings

Supreme Court ends extension of limitation period granted in wake of COVID-19

The Supreme Court ended the extension of the limitation period granted on account of COVID-19. The Court has directed that the period from March 15, 2020, to October 2, 2021, will be excluded for computing the period of limitation for instituting proceedings. Further, in cases where limitation period would have expired during the period March 15, 2020, and October 2, 2021, the actual balance period of limitation remaining as on October 3, 2021, or 90 days from October 3, 2021, whichever is higher, will be available.

For further details, please refer to the below document.



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This Newsletter has been prepared by JSA’s Indirect Tax Team.

For any additional information or clarification, please contact [email protected]

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