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of <h1>Tax Rule 164 Revamps Refund Procedures and Appeal Mechanisms for Comprehensive GST Dispute Resolution</h1> A state tax notification amending the Meghalaya Goods and Services Tax Rules, 2025, introduces modifications to rule 164. The amendments clarify refund restrictions and appeal procedures for tax demands spanning multiple periods. Specifically, it limits refunds for taxes already paid and provides guidance on handling appeals involving partial period tax demands, ensuring clearer administrative processes for tax-related disputes.
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