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of <h1>Tax Refund and Appeal Modification: Limiting Retrospective Claims and Enabling Partial Appeal Withdrawals Under TNGST Rules 2025</h1> A notification amending the Tamil Nadu Goods and Services Tax Rules, 2025 modifies provisions related to tax refunds and appeals. The amendment clarifies that no refund is available for taxes, interest, and penalties already discharged before the amendment's commencement. It introduces a process for partially withdrawing appeals for specific tax periods, allowing appellate authorities to handle remaining appeal components as deemed appropriate.
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