Waiver of interest and penalty where full tax demanded is paid by the notified deadline to qualify under Section 128A. Section 128A allows waiver of interest or penalty or both for demands under section 73 for specified past years if the full tax component of the demand is paid and prescribed procedural conditions are met. Taxpayers must file FORM GST SPL-01 or FORM GST SPL-02 on the common portal within specified timelines, withdraw pending appeals or writs, and make payment via prescribed electronic mechanisms (including ELR-Part II adjustments and DRC-03/DRC-03A procedures). The proper officer processes applications with defined notices, reply opportunities and outcome forms; deemed approval applies on inaction, and waiver lapses if additional tax enhanced on appeal is not paid within the stipulated period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Waiver of interest and penalty where full tax demanded is paid by the notified deadline to qualify under Section 128A.
Section 128A allows waiver of interest or penalty or both for demands under section 73 for specified past years if the full tax component of the demand is paid and prescribed procedural conditions are met. Taxpayers must file FORM GST SPL-01 or FORM GST SPL-02 on the common portal within specified timelines, withdraw pending appeals or writs, and make payment via prescribed electronic mechanisms (including ELR-Part II adjustments and DRC-03/DRC-03A procedures). The proper officer processes applications with defined notices, reply opportunities and outcome forms; deemed approval applies on inaction, and waiver lapses if additional tax enhanced on appeal is not paid within the stipulated period.
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