Extension of time limit for refund-rejection orders during COVID-19: deadline shifted to post-reply period or fixed date. The notification extends the statutory period to issue orders on notices rejecting refund claims (full or partial) where the original deadline falls within the pandemic-affected period. The time for issuing such orders is reset to the later of fifteen days after receipt of the registered person's reply to the notice or the specified calendar date, thereby postponing the running of the statutory deadline for affected refund-rejection proceedings.
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Provisions expressly mentioned in the judgment/order text.
Extension of time limit for refund-rejection orders during COVID-19: deadline shifted to post-reply period or fixed date.
The notification extends the statutory period to issue orders on notices rejecting refund claims (full or partial) where the original deadline falls within the pandemic-affected period. The time for issuing such orders is reset to the later of fifteen days after receipt of the registered person's reply to the notice or the specified calendar date, thereby postponing the running of the statutory deadline for affected refund-rejection proceedings.
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