Refund restriction: No refund where tax already discharged when a demand covers both the specified period and other periods. Amendments to Rule 164 clarify that refunds are not available for tax, interest or penalty already discharged for the entire period prior to the amendments where a notice under section 128A includes demands partly for the specified period and partly for other periods. A proviso allows an applicant to intimate the appellate authority that they will not pursue appeal for the specified period, enabling the authority to decide only on the remaining period; the appeal is deemed withdrawn to that extent for purposes of sub clause (3) of section 128A.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 restriction: No refund where tax already discharged when a demand covers both the specified period and other periods.
Amendments to Rule 164 clarify that refunds are not available for tax, interest or penalty already discharged for the entire period prior to the amendments where a notice under section 128A includes demands partly for the specified period and partly for other periods. A proviso allows an applicant to intimate the appellate authority that they will not pursue appeal for the specified period, enabling the authority to decide only on the remaining period; the appeal is deemed withdrawn to that extent for purposes of sub clause (3) of section 128A.
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