Partial appeal withdrawal permits trimming appeals to a specified period, allowing orders on remaining tax demands while limiting refunds. The rules limit refunds by specifying that no refund is available for tax, interest or penalty already discharged in full prior to the amendment where a demand covers both the transitional period and other periods. They also permit applicants to intimate partial non-pursuit of appeals for the specified period, enabling the appellate authority to decide the appeal for the remaining period and treating the intimation as a deemed withdrawal 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.
Partial appeal withdrawal permits trimming appeals to a specified period, allowing orders on remaining tax demands while limiting refunds.
The rules limit refunds by specifying that no refund is available for tax, interest or penalty already discharged in full prior to the amendment where a demand covers both the transitional period and other periods. They also permit applicants to intimate partial non-pursuit of appeals for the specified period, enabling the appellate authority to decide the appeal for the remaining period and treating the intimation as a deemed withdrawal to that extent.
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