COVID Limitation Extension Not Available to GST Authorities | HC

Case Details: Gupthas Constructions Company vs. Joint Commissioner, (ST) - [2025] 177 taxmann.com 417 (Andhra Pradesh)

Judiciary and Counsel Details

• R. Raghunandan Rao & T.C.D. Sekhar, JJ.
• Anil Kumar Bezawada for the Petitioner

Facts of the Case

The petitioner challenged a revisional order passed under Section 108 of the CGST Act read with the Andhra Pradesh GST Act on the ground of limitation.

It was submitted that the statutory period of three years from the date of the order sought to be revised had expired, and that the impugned order was issued beyond the permissible period. The petitioner contended that the benefit of extension of limitation granted by the Supreme Court during the COVID-19 pandemic in Cognizance for Extension of Limitation, In re [2022] 134 taxmann.com 307 was applicable only to litigants who approach judicial and quasi-judicial bodies, and not to revenue authorities. It was argued that as the revisional authority could not rely on the said extension, the impugned order was barred by limitation. The matter was accordingly placed before the High Court.

HC Held

The High Court held that the Supreme Court in the aforesaid suo motu proceedings had directed exclusion of the COVID-19 period while computing limitation for judicial and quasi-judicial proceedings. However, it reiterated its earlier ruling that such extension of limitation was available only to litigants and could not be invoked by authorities exercising statutory powers. Applying this principle, the Court concluded that the revisional order was beyond the prescribed period of limitation and was therefore liable to be set aside. The Court accordingly quashed the impugned order, holding that the limitation relief extended during the pandemic did not enlarge the powers of authorities, thereby reinforcing that statutory timelines governing departmental actions must be applied strictly.

List of Cases Reviewed

• Punjab Carbonic (P.) Ltd. v. Commercial Tax Officer [W.P. No. 12529 of 2024, dated 21-4-2025] (para 6)

List of Cases Referred to

• Cognisance for Extension of Limitation, In re [2022] 134 taxmann.com 307/230 COMP CASE 423/441 ITR 722 (SC) (para 4)
• S. Kasi v. State 2020 SCC online SC 529 (para 5)
• Gobindo Das v. Union of India 2021 SCC online Cal 2739 (para 5)
• Vikas WSP Ltd. v. Directorate Enforcement 2021 (376) E.L.T 201 (Del) (para 5)
• Punjab Carbonic (P.) Ltd. v. Commercial Tax Officer [W.P. No. 12529 of 2024, dated 21-4-2025] (para 5)