Partial-period tax demand: amendment limits refunds and allows selective withdrawal of appeal for the specified GST period. The amendment restricts refunds by providing that no refund shall be available for tax, interest, and penalty already discharged for an entire period prior to commencement when a notice, statement or order includes a demand partially for the specified period and partially for other periods; it also permits an appellant to intimate that they do not wish to pursue the appeal for the specified period, enabling the appellate authority to decide only the remaining period and deeming the appeal withdrawn to that extent.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-period tax demand: amendment limits refunds and allows selective withdrawal of appeal for the specified GST period.
The amendment restricts refunds by providing that no refund shall be available for tax, interest, and penalty already discharged for an entire period prior to commencement when a notice, statement or order includes a demand partially for the specified period and partially for other periods; it also permits an appellant to intimate that they do not wish to pursue the appeal for the specified period, enabling the appellate authority to decide only the remaining period and deeming the appeal withdrawn to that extent.
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