Time limit extension for issuing orders on refund-rejection notices extended to 15 days after reply or later. Where a notice proposing rejection of a refund claim has been issued and the period for issuing the order under section 54 would expire during the pandemic window, the deadline for issuance is extended to fifteen days after receipt of the registered person's reply to the notice or to the prescribed cutoff date, whichever is later, thereby preserving adjudicatory timeframes affected by the pandemic.
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.
Time limit extension for issuing orders on refund-rejection notices extended to 15 days after reply or later.
Where a notice proposing rejection of a refund claim has been issued and the period for issuing the order under section 54 would expire during the pandemic window, the deadline for issuance is extended to fifteen days after receipt of the registered person's reply to the notice or to the prescribed cutoff date, whichever is later, thereby preserving adjudicatory timeframes affected by the pandemic.
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