Waiver of interest or penalty: full tax payment and prescribed forms enable relief under Section 128A, subject to conditions. Section 128A permits waiver of interest or penalty or both for specified section 73 demands subject to eligibility categories (notices/statements unadjudicated; orders without appellate/revisional disposal; appellate/revisional orders without tribunal disposal). Applicants must file prescribed electronic forms, pay the full tax demanded (with ELR or DRC mechanisms and limited ITC usage exceptions), and comply with timelines; officers process applications under Rule 164 issuing SPL-05/SPL-07, with deemed approval if prescribed time lapses and specific conditions making waivers void where appellate enhancements or unpaid residual interest/penalty remain.
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 or penalty: full tax payment and prescribed forms enable relief under Section 128A, subject to conditions.
Section 128A permits waiver of interest or penalty or both for specified section 73 demands subject to eligibility categories (notices/statements unadjudicated; orders without appellate/revisional disposal; appellate/revisional orders without tribunal disposal). Applicants must file prescribed electronic forms, pay the full tax demanded (with ELR or DRC mechanisms and limited ITC usage exceptions), and comply with timelines; officers process applications under Rule 164 issuing SPL-05/SPL-07, with deemed approval if prescribed time lapses and specific conditions making waivers void where appellate enhancements or unpaid residual interest/penalty remain.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
