Refund availability limited where a single demand spans mixed periods; appellant may partially withdraw appeal by intimation. The amendments provide that no refund is available for tax, interest, or penalty already discharged in full before these rules commenced where a single notice includes demands partly for the specified statutory period and partly for other periods. They further allow an appellant to notify the Appellate Authority or Tribunal that they do not wish to pursue the appeal for the specified period instead of withdrawing the appeal, whereupon the authority shall decide on the remaining period; such notification is treated as a deemed withdrawal to the extent of the specified period from 1 July, 2017 to 31 March, 2020 (or part thereof).
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 availability limited where a single demand spans mixed periods; appellant may partially withdraw appeal by intimation.
The amendments provide that no refund is available for tax, interest, or penalty already discharged in full before these rules commenced where a single notice includes demands partly for the specified statutory period and partly for other periods. They further allow an appellant to notify the Appellate Authority or Tribunal that they do not wish to pursue the appeal for the specified period instead of withdrawing the appeal, whereupon the authority shall decide on the remaining period; such notification is treated as a deemed withdrawal to the extent of the specified period from 1 July, 2017 to 31 March, 2020 (or part thereof).
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