Extension of time for refund-rejection orders during pandemic: deadline fifteen days after reply or end of June. Where a notice for rejection of a refund claim has been issued and the time limit for issuing the order under section 54 would have fallen between 20 March 2020 and 29 June 2020, the time limit is extended to fifteen days after receipt of the registered person's reply or to the 30th day of June 2020, whichever is later; this extension is effective from 20 March 2020.
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 time for refund-rejection orders during pandemic: deadline fifteen days after reply or end of June.
Where a notice for rejection of a refund claim has been issued and the time limit for issuing the order under section 54 would have fallen between 20 March 2020 and 29 June 2020, the time limit is extended to fifteen days after receipt of the registered person's reply or to the 30th day of June 2020, whichever is later; this extension is effective from 20 March 2020.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.