GST amendment on mixed-period demands clarifies refund limits and appeal intimation for section 128A cases. The amendment to rule 164 of the Uttar Pradesh Goods and Services Tax Rules, 2017 modifies refund and appeal procedure for cases involving notices, statements, or orders under section 128A. It clarifies that no refund is available for tax, interest, or penalty already discharged for the entire period before commencement where the demand is partly for the specified period and partly for another period. It also provides that, in mixed-period demands, the applicant may intimate that the appeal is not being pursued for the covered period, and the appeal is deemed withdrawn only to that extent.
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Provisions expressly mentioned in the judgment/order text.
GST amendment on mixed-period demands clarifies refund limits and appeal intimation for section 128A cases.
The amendment to rule 164 of the Uttar Pradesh Goods and Services Tax Rules, 2017 modifies refund and appeal procedure for cases involving notices, statements, or orders under section 128A. It clarifies that no refund is available for tax, interest, or penalty already discharged for the entire period before commencement where the demand is partly for the specified period and partly for another period. It also provides that, in mixed-period demands, the applicant may intimate that the appeal is not being pursued for the covered period, and the appeal is deemed withdrawn only to that extent.
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