Proper officer designation for GST amnesty allows TPS vertical officers to process waiver applications under delegated functions. Functions under Section 79 are assigned to Deputy State Tax Officers and Assistant State Tax Officers in the Taxpayer Services vertical to enable DSTOs/ASTOs to process applications under Section 128A (waiver of interest or penalty) in accordance with Rule 164 and applicable pecuniary limits; Table 1 of Circular No. 5/2023 is amended to remove a prior reference and to insert Sub section (1) of Section 79 as a distinct entry, implementing the transfer of 128A applications to the TPS vertical.
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.
Proper officer designation for GST amnesty allows TPS vertical officers to process waiver applications under delegated functions.
Functions under Section 79 are assigned to Deputy State Tax Officers and Assistant State Tax Officers in the Taxpayer Services vertical to enable DSTOs/ASTOs to process applications under Section 128A (waiver of interest or penalty) in accordance with Rule 164 and applicable pecuniary limits; Table 1 of Circular No. 5/2023 is amended to remove a prior reference and to insert Sub section (1) of Section 79 as a distinct entry, implementing the transfer of 128A applications to the TPS vertical.
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