Refund limitation: no refund where tax already discharged for entire period and appeals can be limited to other periods. Amendment to rule 164 clarifies that no refund shall be available for tax, interest or penalty already discharged in full before the amendment where a demand notice covers both the statutory historical period and other periods. It further allows an appellant to intimate that they will not pursue the appeal with respect to the statutory period, upon which the appellate authority will adjudicate only the remaining periods; the appeal is deemed withdrawn to the extent of that intimation for the specified historical period.
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 limitation: no refund where tax already discharged for entire period and appeals can be limited to other periods.
Amendment to rule 164 clarifies that no refund shall be available for tax, interest or penalty already discharged in full before the amendment where a demand notice covers both the statutory historical period and other periods. It further allows an appellant to intimate that they will not pursue the appeal with respect to the statutory period, upon which the appellate authority will adjudicate only the remaining periods; the appeal is deemed withdrawn to the extent of that intimation for the specified historical period.
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