Refund availability limited where demand covers mixed periods; appellants may restrict appeals to specified period allowing authority to decide remainder. The amendment to rule 164 limits refund availability by stipulating that no refund shall be available for tax, interest, and penalty already discharged for the entire period prior to the amendment where a demand includes both the specified period and other periods. It also permits an applicant to intimate to the Appellate Authority or Tribunal that they will not pursue the appeal for the specified period, whereupon the authority shall pass orders for the remaining period and the appeal is deemed withdrawn to that extent.
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 demand covers mixed periods; appellants may restrict appeals to specified period allowing authority to decide remainder.
The amendment to rule 164 limits refund availability by stipulating that no refund shall be available for tax, interest, and penalty already discharged for the entire period prior to the amendment where a demand includes both the specified period and other periods. It also permits an applicant to intimate to the Appellate Authority or Tribunal that they will not pursue the appeal for the specified period, whereupon the authority shall pass orders for the remaining period and the appeal is deemed withdrawn to that extent.
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