Extension of refund order deadline: issuance deferred until after taxpayer's reply or a later fixed date. Where a notice has been issued rejecting a refund claim and the time limit for issuing the order falls between 20 March 2020 and 29 June 2020, the time for issuing that order is extended to fifteen days after receipt of the registered person's reply to the notice or to 30 June 2020, whichever is later; the Notification is effective from 20 March 2020 and is issued in view of the COVID-19 pandemic under the exercise of statutory notification powers read with the integrated GST provision.
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.
Extension of refund order deadline: issuance deferred until after taxpayer's reply or a later fixed date.
Where a notice has been issued rejecting a refund claim and the time limit for issuing the order falls between 20 March 2020 and 29 June 2020, the time for issuing that order is extended to fifteen days after receipt of the registered person's reply to the notice or to 30 June 2020, whichever is later; the Notification is effective from 20 March 2020 and is issued in view of the COVID-19 pandemic under the exercise of statutory notification powers read with the integrated GST provision.
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