Extension of time under Section 54 for issuing refund rejection orders: deadline tied to taxpayer reply or a later prescribed date. Where a notice for rejection of a refund claim has been issued and the time limit to pass the order under sub section (5), read with sub section (7) of section 54 falls between 20 March 2020 and 29 June 2020, the time limit is extended to fifteen days after receipt of the registered person's reply to the notice or 30 June 2020, whichever is later.
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 for issuing refund rejection orders: deadline tied to taxpayer reply or a later prescribed date.
Where a notice for rejection of a refund claim has been issued and the time limit to pass the order under sub section (5), read with sub section (7) of section 54 falls between 20 March 2020 and 29 June 2020, the time limit is extended to fifteen days after receipt of the registered person's reply to the notice or 30 June 2020, whichever is later.
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 
