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    <title>Gujarat Goods and Services Tax (Second Amendment) Rules, 2025.</title>
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    <description>Amendment limits refund entitlement where a notice, statement, or order mixes demand for the specified period with demand for other periods, disallowing refunds for tax, interest, or penalty already discharged in full before the amendment. It also permits an appellant to intimate that they will not pursue the appeal for the specified period, enabling the appellate authority to decide the appeal for the remaining periods and treating the intimation as withdrawal to that extent for statutory purposes.</description>
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