The GST law includes provisions for extending time limits in cases of Force Majeure, such as war, epidemic, flood, drought, fire, cyclone, earthquake, and similar events. However, various extensions granted under these provisions due to COVID-19 have been contested by taxpayers. This article examines the following aspects of such extensions:
‣ Provisions under GST for Force Majeure
‣ Time Limits for Adjudication Procedures
‣ Various Extensions of Adjudication Time Limits under Section 73
‣ Relevant Judicial Pronouncements under GST Supporting the Extension of Time Limits
‣ Detailed Analysis of Force Majeure and the Reasonableness of Multiple Extensions
