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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Assam GST Second Amendment Rules 2025 amend Rule 164 limiting 'amount of tax demanded' and refund, appeal options</h1> The State has promulgated the Assam Goods and Services Tax (Second Amendment) Rules, 2025, effective 27 March 2025, amending rule 164 to (1) clarify that references to 'amount of tax demanded' are restricted to the period specified in the cited sub-section; (2) provide that no refund is available for tax, interest or penalty already discharged for an entire period prior to these amendments when a notice/statement/order mixes the specified period with other periods; and (3) permit an appellant to notify the appellate authority or tribunal that they will not pursue appeal for the specified period (1 July 2017 to 31 March 2020 or part thereof), whereupon the authority may decide only the remaining period.
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