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of <h1>Applicant Must Justify Waiver Request Under Section 128A; Show Cause Notice Issued for Possible Rejection Due to Tax Shortfall.</h1> A notice has been issued in response to an application filed under Section 128A, where the applicant sought a waiver of interest and penalties on outstanding dues. Upon verification, the application is liable for rejection due to unspecified reasons or a short payment of taxes, including IGST, CGST, SGST, and CESS. The applicant is required to provide a show cause in FORM GST SPL-04, along with supporting documents, to justify why the application should not be rejected. A personal hearing opportunity is offered on a specified date and venue, where the applicant may present their case.
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