Waiver of interest and penalty under section 128A enables administrative relief where ITC denial under section 16(4) later qualifies under section 16(5) or 16(6). Order form under section 128A permits administrative approval of waiver of interest or penalty for GST demands where ITC was denied only under section 16(4) but later becomes eligible under section 16(5) or 16(6). It records applicant details, references to prior forms, itemises demanded tax, interest and penalty by tax component and place of supply, notes amounts paid, specifies interest/penalty amounts waived, and states any remaining payable amounts; incorrect declarations may void approval and lead to recovery with interest and penalties.