GST refund and appeal rules clarified for mixed-period demands under Section 128A, with withdrawal treatment limited to the covered period. Amends the Arunachal Pradesh Goods and Services Tax Rules, 2017 to align refund and appeal procedures with cases covered by Section 128A. The amendment clarifies that no refund is available for tax, interest, or penalty already discharged for the entire period before commencement of these rules where a notice, statement, or order under Section 128A covers both the specified period and another period. It also requires the applicant, in mixed-period demands, to intimate the appellate authority or Appellate Tribunal that the appeal is not being pursued for the specified period.
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GST refund and appeal rules clarified for mixed-period demands under Section 128A, with withdrawal treatment limited to the covered period.
Amends the Arunachal Pradesh Goods and Services Tax Rules, 2017 to align refund and appeal procedures with cases covered by Section 128A. The amendment clarifies that no refund is available for tax, interest, or penalty already discharged for the entire period before commencement of these rules where a notice, statement, or order under Section 128A covers both the specified period and another period. It also requires the applicant, in mixed-period demands, to intimate the appellate authority or Appellate Tribunal that the appeal is not being pursued for the specified period.
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