https://www.taxtmi.com/notifications?id=143995 Amendment to rule 164 clarifies that no refund shall be available for tax, interest or penalty already discharged in full before the amendment where a demand notice covers both the statutory historical period and other periods. It further allows an appellant to intimate that they will not pursue the appeal with respect to the statutory period, upon which the appellate authority will adjudicate only the remaining periods; the appeal is deemed withdrawn to the extent of that intimation for the specified historical period. en-us Mon, 23 Jun 2025 00:00:00 +0530 Thu, 07 Aug 2025 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143995 Amendment to rule 164 clarifies that no refund shall be available for tax, interest or penalty already discharged in full before the amendment where a demand notice covers both the statutory historical period and other periods. It further allows an appellant to intimate that they will not pursue the appeal with respect to the statutory period, upon which the appellate authority will adjudicate only the remaining periods; the appeal is deemed withdrawn to the extent of that intimation for the specified historical period. Notifications GST - States Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143995