{"id":72215,"date":"2025-08-04T08:28:21","date_gmt":"2025-08-04T02:58:21","guid":{"rendered":""},"modified":"2025-08-04T08:28:21","modified_gmt":"2025-08-04T02:58:21","slug":"mandatory-60-day-limit-under-section-54-7-wbgst-act-crucial-for-refund-orders-timelines-and-jurisdiction-strictly-enforced","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72215","title":{"rendered":"Mandatory 60-Day Limit Under Section 54(7) WBGST Act Crucial for Refund Orders; Timelines and Jurisdiction Strictly Enforced"},"content":{"rendered":"<p>Mandatory 60-Day Limit Under Section 54(7) WBGST Act Crucial for Refund Orders; Timelines and Jurisdiction Strictly Enforced<br \/>Case-Laws<br \/>GST<br \/>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&#39;s reply and provide an opportunity of hearing within this period. The scrutiny and acknowledgment of the re<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91233\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72215","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72215","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72215"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72215\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}