Waiver of interest and penalty: applications may be rejected if verification and prescribed payment or procedural conditions are not met. Order template for rejection of applications under section 128A for waiver of interest and penalty. The form records application and notice references, any reply to a show cause notice, the verification conclusion that the application is rejected, and requires a summary of rejection stating the Order/SCN id and selecting a prescribed ground (full payment not made; late payment; notices under other provisions; pending appeals/writs not withdrawn; others). The rejection is signed by the tax officer with contact details.