https://www.taxtmi.com/notifications?id=143610 Amendments to Rule 164 clarify that refunds are not available for tax, interest or penalty already discharged for the entire period prior to the amendments where a notice under section 128A includes demands partly for the specified period and partly for other periods. A proviso allows an applicant to intimate the appellate authority that they will not pursue appeal for the specified period, enabling the authority to decide only on the remaining period; the appeal is deemed withdrawn to that extent for purposes of sub clause (3) of section 128A. en-us Tue, 06 May 2025 00:00:00 +0530 Sat, 17 May 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143610 Amendments to Rule 164 clarify that refunds are not available for tax, interest or penalty already discharged for the entire period prior to the amendments where a notice under section 128A includes demands partly for the specified period and partly for other periods. A proviso allows an applicant to intimate the appellate authority that they will not pursue appeal for the specified period, enabling the authority to decide only on the remaining period; the appeal is deemed withdrawn to that extent for purposes of sub clause (3) of section 128A. Notifications GST - States Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143610