Extension of time-limit for issuance of refund orders where refund rejection notice fell during pandemic, deadline deferred after reply. Where a notice for rejection of a refund claim has been issued and the time-limit to pass the order under Section 54(5) read with Section 54(7) fell during the pandemic period, the time-limit to pass that order is extended to fifteen days after receipt of the registered person's reply to the notice or to the thirtieth day of 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-limit for issuance of refund orders where refund rejection notice fell during pandemic, deadline deferred after reply.
Where a notice for rejection of a refund claim has been issued and the time-limit to pass the order under Section 54(5) read with Section 54(7) fell during the pandemic period, the time-limit to pass that order is extended to fifteen days after receipt of the registered person's reply to the notice or to the thirtieth day of June, 2020, whichever is later.
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