Refund Procedure changes: applicants can withdraw refund claims and ledger debits are restored upon withdrawal. The amendment permits extension of the period for revocation of cancellation by senior officers; excludes the interval between filing FORM GST RFD 01 and communication of deficiencies in FORM GST RFD 03 from the two year limitation for refund claims when a fresh claim is filed after rectification; allows applicants to withdraw refund applications before any refund order or notice by filing FORM GST RFD 01W with restoration of debited amounts to the original electronic ledger; and substitutes a revised FORM GST RFD 07 to separate orders for withholding and for release of withheld refunds, enabling officers to release withheld amounts 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 Procedure changes: applicants can withdraw refund claims and ledger debits are restored upon withdrawal.
The amendment permits extension of the period for revocation of cancellation by senior officers; excludes the interval between filing FORM GST RFD 01 and communication of deficiencies in FORM GST RFD 03 from the two year limitation for refund claims when a fresh claim is filed after rectification; allows applicants to withdraw refund applications before any refund order or notice by filing FORM GST RFD 01W with restoration of debited amounts to the original electronic ledger; and substitutes a revised FORM GST RFD 07 to separate orders for withholding and for release of withheld refunds, enabling officers to release withheld amounts when conditions no longer exist.
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