Refund order deadline under Section 54 extended until a set period after the taxpayer's reply or a later cutoff. Where a notice has been issued rejecting a refund claim, in full or in part, and the statutory period for issuance of the order falls during the pandemic-affected interval specified, the time for issuing that order is extended to fifteen days after receipt of the registered person's reply to the notice or to the later cutoff date specified in the notification, with effect from the commencement date of the said interval.
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 order deadline under Section 54 extended until a set period after the taxpayer's reply or a later cutoff.
Where a notice has been issued rejecting a refund claim, in full or in part, and the statutory period for issuance of the order falls during the pandemic-affected interval specified, the time for issuing that order is extended to fifteen days after receipt of the registered person's reply to the notice or to the later cutoff date specified in the notification, with effect from the commencement date of the said interval.
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