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    <title>West Bengal Goods and Services Tax (Third Amendment) Rules, 2025</title>
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    <description>Amendments to Rule 164 condition refund availability on payment of tax related to the specified period and disallow refunds for tax, interest, and penalty already discharged for an entire period prior to these amendments where a notice or order aggregates demands partly for the specified period and partly for other periods. The amendment also allows a taxpayer to intimate the appellate authority that they will not pursue the appeal for the specified period, enabling the authority to adjudicate only the remaining period while treating the intimation as a partial withdrawal for the defined past period.</description>
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      <description>Amendments to Rule 164 condition refund availability on payment of tax related to the specified period and disallow refunds for tax, interest, and penalty already discharged for an entire period prior to these amendments where a notice or order aggregates demands partly for the specified period and partly for other periods. The amendment also allows a taxpayer to intimate the appellate authority that they will not pursue the appeal for the specified period, enabling the authority to adjudicate only the remaining period while treating the intimation as a partial withdrawal for the defined past period.</description>
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      <pubDate>Wed, 16 Apr 2025 00:00:00 +0530</pubDate>
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