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<h1>Waiver of interest and penalty: applications may be rejected if verification and prescribed payment or procedural conditions are not met.</h1> 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a prescribed ground (full payment not made; late payment; notices under other provisions; pending appeals/writs not withdrawn; others).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.
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