Appeal bar: no appeals where tax is paid to the central government on or after the effective date. The amendment inserts a proviso creating a payment-linked bar: no appeal shall be filed where tax has been paid to the credit of the Central Government on ... Summary
Appeal bar: no appeals where tax is paid to the central government on or after the effective date.
The amendment inserts a proviso creating a payment-linked bar: no appeal shall be filed where tax has been paid to the credit of the Central Government on or after the effective date specified by the legislation, thereby conditioning appellate availability on the timing of tax receipt.
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