Mixed-period GST demands permit partial appeal withdrawal for the eligible waiver period, while prior payments remain non-refundable. The amendments clarify that payment of the full tax amount must relate to the period covered by the waiver mechanism under section 128A. Where a demand spans both the eligible period and another period, no refund is available for tax, interest or penalty already paid before commencement of the rules. In pending appeals involving mixed-period demands, the applicant may discontinue the appeal only for the eligible period through intimation; the appeal is deemed withdrawn to that extent, and the remaining period may be decided separately.
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.
Mixed-period GST demands permit partial appeal withdrawal for the eligible waiver period, while prior payments remain non-refundable.
The amendments clarify that payment of the full tax amount must relate to the period covered by the waiver mechanism under section 128A. Where a demand spans both the eligible period and another period, no refund is available for tax, interest or penalty already paid before commencement of the rules. In pending appeals involving mixed-period demands, the applicant may discontinue the appeal only for the eligible period through intimation; the appeal is deemed withdrawn to that extent, and the remaining period may be decided separately.
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