Mandatory 60-Day Limit Under Section 54(7) WBGST Act Crucial for Refund Orders; Timelines and Jurisdiction Strictly Enforced

Mandatory 60-Day Limit Under Section 54(7) WBGST Act Crucial for Refund Orders; Timelines and Jurisdiction Strictly EnforcedCase-LawsGSTThe HC held that the 60-day time limit under Section 54(7) of the WBGST Act, 2017 for passing an order on a refund appl

Mandatory 60-Day Limit Under Section 54(7) WBGST Act Crucial for Refund Orders; Timelines and Jurisdiction Strictly Enforced
Case-Laws
GST
The HC held that the 60-day time limit under Section 54(7) of the WBGST Act, 2017 for passing an order on a refund application is mandatory and any non-compliance vitiates the order passed under Section 54(5). The PO must consider the applicant's reply and provide an opportunity of hearing within this period. The scrutiny and acknowledgment of the re

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =