Extension of time under Section 54(7) for refund rejection orders due to COVID-19, postponing issuance deadlines. Where a notice for full or partial rejection of a refund claim has been issued and the time for making the order under sub-section (5) read with Section 54(7) falls between 20 March 2020 and 29 June 2020, the period for passing the order is extended to fifteen days after receipt of the registered person's reply or to 30 June 2020, whichever is later, 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 under Section 54(7) for refund rejection orders due to COVID-19, postponing issuance deadlines.
Where a notice for full or partial rejection of a refund claim has been issued and the time for making the order under sub-section (5) read with Section 54(7) falls between 20 March 2020 and 29 June 2020, the period for passing the order is extended to fifteen days after receipt of the registered person's reply or to 30 June 2020, whichever is later, 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.
TaxTMI 
of 
Join Channel
TaxTMI 
