<h1>Waiver of interest and penalty under section 128A enables taxpayers to apply for relief on specified demand orders with conditions.</h1> Application form GST SPL-02 provides the procedure to apply for a waiver of interest or penalty or both under section 128A(1) against orders under sections 73, 107 or 108, requiring taxpayer and order identification, detailed tax/interest/penalty quantification, disclosure of amounts paid or adjusted, and separate reporting of amounts relating to input tax credit denied under section 16(4) but later becoming eligible. The applicant must declare withdrawal of appeals or abstain from future appeals, undertake to pay any enhanced liability if determined on appeal, verify the declaration, and submit prescribed supporting documents.