https://www.taxtmi.com/notifications?id=143925 The amendment to rule 164 of the Uttar Pradesh Goods and Services Tax Rules, 2017 modifies refund and appeal procedure for cases involving notices, statements, or orders under section 128A. It clarifies that no refund is available for tax, interest, or penalty already discharged for the entire period before commencement where the demand is partly for the specified period and partly for another period. It also provides that, in mixed-period demands, the applicant may intimate that the appeal is not being pursued for the covered period, and the appeal is deemed withdrawn only to that extent. en-us Wed, 21 May 2025 00:00:00 +0530 Tue, 23 Jun 2026 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143925 The amendment to rule 164 of the Uttar Pradesh Goods and Services Tax Rules, 2017 modifies refund and appeal procedure for cases involving notices, statements, or orders under section 128A. It clarifies that no refund is available for tax, interest, or penalty already discharged for the entire period before commencement where the demand is partly for the specified period and partly for another period. It also provides that, in mixed-period demands, the applicant may intimate that the appeal is not being pursued for the covered period, and the appeal is deemed withdrawn only to that extent. Notifications GST - States Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143925