Jurisdictional disbursal of tax refunds: assigned officer must issue sanction and payment orders; misroutes must be reassigned promptly. Refund sanction and payment orders must be issued by the jurisdictionally assigned officer who processed the refund claim. Misrouted electronic applications must be reassigned to the correct officer within three working days and cannot alone justify a Deficiency Memo. Migrated taxpayers' refund applications are to be processed by the Proper Officer of the authority from which they migrated through final order and payment; if a Deficiency Memo leads to resubmission after reassignment, the corrected application is treated as a fresh claim and forwarded to the Proper Officer of the authority to which the taxpayer is currently assigned.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Jurisdictional disbursal of tax refunds: assigned officer must issue sanction and payment orders; misroutes must be reassigned promptly.
Refund sanction and payment orders must be issued by the jurisdictionally assigned officer who processed the refund claim. Misrouted electronic applications must be reassigned to the correct officer within three working days and cannot alone justify a Deficiency Memo. Migrated taxpayers' refund applications are to be processed by the Proper Officer of the authority from which they migrated through final order and payment; if a Deficiency Memo leads to resubmission after reassignment, the corrected application is treated as a fresh claim and forwarded to the Proper Officer of the authority to which the taxpayer is currently assigned.
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