Section 128A application: notice requires show cause and supporting documents to avoid rejection, with personal hearing provided. Application under Section 128A seeking waiver of interest and penalty is addressed by a notice stating grounds for rejection or a short payment demand, ... Summary
Section 128A application: notice requires show cause and supporting documents to avoid rejection, with personal hearing provided.
Application under Section 128A seeking waiver of interest and penalty is addressed by a notice stating grounds for rejection or a short payment demand, distinguishing paid amounts and amounts tied to input tax credit denial under section 16(4) that may now be eligible, and requiring a show cause response in FORM GST SPL-04 with supporting documents and an offered personal hearing.
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