Where a notice has been issued for rejection of refund claim either in full or in part and
where time limit for issuance of order in terms of the provisions of Section 54(5) and 54(7) falls during the period from 20th March, 2020 to 29th June 2020;
In such cases the time limit for issuance of said order shall be extended to 15 days after
- the receipt of reply to the notice from the registered person or
- 30th June, 2020, whichever is later
This notification shall come into force w.e.f 20th March, 2020.
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Mr. Setia is a CA by Profession and expert in the field of Indirect Taxation Based in Delhi. Rich experience of over 5 year.