https://www.taxtmi.com/notifications?id=143546 The amendment to rule 164 limits refund availability by stipulating that no refund shall be available for tax, interest, and penalty already discharged for the entire period prior to the amendment where a demand includes both the specified period and other periods. It also permits an applicant to intimate to the Appellate Authority or Tribunal that they will not pursue the appeal for the specified period, whereupon the authority shall pass orders for the remaining period and the appeal is deemed withdrawn to that extent. en-us Wed, 16 Apr 2025 00:00:00 +0530 Thu, 01 May 2025 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143546 The amendment to rule 164 limits refund availability by stipulating that no refund shall be available for tax, interest, and penalty already discharged for the entire period prior to the amendment where a demand includes both the specified period and other periods. It also permits an applicant to intimate to the Appellate Authority or Tribunal that they will not pursue the appeal for the specified period, whereupon the authority shall pass orders for the remaining period and the appeal is deemed withdrawn to that extent. Notifications GST - States Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143546