GST refund and appeal withdrawal rules are aligned for mixed-period demands under the specified settlement mechanism. The Jammu and Kashmir Goods and Services Tax Rules, 2017 are amended to regulate refund and appeal-withdrawal treatment under section 128A where a notice, statement or order covers both the specified period and another period. No refund is available for tax, interest or penalty already discharged for the entire period before commencement of the amendment. In mixed-period cases, the applicant must intimate the appellate authority or Appellate Tribunal that the appeal is not being pursued for the specified period, and the authority may proceed for the remaining 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.
GST refund and appeal withdrawal rules are aligned for mixed-period demands under the specified settlement mechanism.
The Jammu and Kashmir Goods and Services Tax Rules, 2017 are amended to regulate refund and appeal-withdrawal treatment under section 128A where a notice, statement or order covers both the specified period and another period. No refund is available for tax, interest or penalty already discharged for the entire period before commencement of the amendment. In mixed-period cases, the applicant must intimate the appellate authority or Appellate Tribunal that the appeal is not being pursued for the specified period, and the authority may proceed for the remaining period.
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