difficulty in filing penalty waiver application u/s 128(1)(b)

[SUSHIL BANSAL]

Dear experts,

for FY 17-18 our client deposited tax & int demand & filed appeal for penalty amount of Rs. 20000 (section 73 order). Now we have filed appeal withdrawal application to take benefit of amnesty scheme. But when we tried to file the application u/s 128 (1) (b) , after selecting the order ID rest of the informations like date of order, section, FY from, FY to are hidden & table 3A, table 3B & table 4 is also not being opened.

plz guide what could be the reasons behind this.

[Padmanathan KV]

I think if appeal is withdrawn, the details are not being auto-populated in the Application for rectification. You may raise a ticket with GSTN. Also file a manual application with all the relevant details as that you substantially comply with the provision.

[Shilpi Jain]

You should also consider writing to the department that you are unable to file the relevant form by mentioning the reasons. Could also file the said form manually with all the details required. 

This will ensure that at least you have filed the request manually. Courts have given favourable decisions in these kind of situations in the past.

[SUSHIL BANSAL]

Tysm Shilpi ji & Padmanathan ji for your expert advice. Plz try to resolve my query ID 119597. 

AI Summary

Penalty waiver application under section 128(1)(b) e filing blocked; raise GSTN ticket and file manual application and departmental letter. Difficulty arises when submitting a penalty waiver application under section 128(1)(b) after an appeal withdrawal, because selecting the order ID leaves order details and required tables hidden or inaccessible in the e filing interface, preventing automatic population of data needed to complete the rectification/waiver form.