Refund withholding and withdrawal: rules allow applicants to withdraw refund claims before sanction and exclude deficiency period. Amendments allow extension of time for revocation of cancellation by senior officers; exclude the period between filing FORM GST RFD 01 and communication of deficiencies in FORM GST RFD 03 from the two year refund limitation; permit withdrawal of refund applications via FORM GST RFD 01W before any sanction or notice with automatic re crediting of amounts debited from electronic ledgers; and revise FORM GST RFD 07 to provide distinct orders for withholding (Part A) and release (Part B) of refunds, including authority to release withheld refunds when conditions no longer exist.
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.
Refund withholding and withdrawal: rules allow applicants to withdraw refund claims before sanction and exclude deficiency period.
Amendments allow extension of time for revocation of cancellation by senior officers; exclude the period between filing FORM GST RFD 01 and communication of deficiencies in FORM GST RFD 03 from the two year refund limitation; permit withdrawal of refund applications via FORM GST RFD 01W before any sanction or notice with automatic re crediting of amounts debited from electronic ledgers; and revise FORM GST RFD 07 to provide distinct orders for withholding (Part A) and release (Part B) of refunds, including authority to release withheld refunds when conditions no longer exist.
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