Refund restrictions for taxes paid where a notice covers mixed periods; appeals may be limited to non-specified periods. The amendment to rule 164 provides that no refund shall be available for tax, interest and penalty already discharged for an entire period prior to commencement of these Rules where a notice under Section 128A(1) includes demand partially for the specified period and partially for other periods. It also allows the applicant to intimate the appellate authority that they do not wish to pursue the appeal for the specified period, upon which the authority will adjudicate only for the remaining period and the appeal is deemed withdrawn to that extent for purposes of sub-clause (3) of Section 128A.
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 restrictions for taxes paid where a notice covers mixed periods; appeals may be limited to non-specified periods.
The amendment to rule 164 provides that no refund shall be available for tax, interest and penalty already discharged for an entire period prior to commencement of these Rules where a notice under Section 128A(1) includes demand partially for the specified period and partially for other periods. It also allows the applicant to intimate the appellate authority that they do not wish to pursue the appeal for the specified period, upon which the authority will adjudicate only for the remaining period and the appeal is deemed withdrawn to that extent for purposes of sub-clause (3) of Section 128A.
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