Refund restriction for taxes already discharged where mixed-period demand allows partial appeal withdrawal and orders for remaining period. Amendment to rule 164 provides that where a single notice includes a demand partially for the specified period and partially for other periods, no refund is available for tax, interest or penalty already discharged for the entire period prior to notification; the applicant may inform the appellate authority that they will not pursue the appeal for the specified period, and the authority shall then decide and pass orders only for the remaining period, with the appeal deemed withdrawn to the extent of that intimation for the referenced historical period.
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 restriction for taxes already discharged where mixed-period demand allows partial appeal withdrawal and orders for remaining period.
Amendment to rule 164 provides that where a single notice includes a demand partially for the specified period and partially for other periods, no refund is available for tax, interest or penalty already discharged for the entire period prior to notification; the applicant may inform the appellate authority that they will not pursue the appeal for the specified period, and the authority shall then decide and pass orders only for the remaining period, with the appeal deemed withdrawn to the extent of that intimation for the referenced historical period.
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