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    <title>Assam Goods and Services Tax (Second Amendment) Rules, 2025.</title>
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    <description>The amendment restricts refunds by providing that no refund shall be available for tax, interest, and penalty already discharged for an entire period prior to commencement when a notice, statement or order includes a demand partially for the specified period and partially for other periods; it also permits an appellant to intimate that they do not wish to pursue the appeal for the specified period, enabling the appellate authority to decide only the remaining period and deeming the appeal withdrawn to that extent.</description>
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      <description>The amendment restricts refunds by providing that no refund shall be available for tax, interest, and penalty already discharged for an entire period prior to commencement when a notice, statement or order includes a demand partially for the specified period and partially for other periods; it also permits an appellant to intimate that they do not wish to pursue the appeal for the specified period, enabling the appellate authority to decide only the remaining period and deeming the appeal withdrawn to that extent.</description>
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