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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Waiver scheme under Section 128A: portal forms available; older appeals require appellate authority to request backend withdrawal.</h1> Advisory confirms GST SPL 01 and GST SPL 02 are available on the GST portal and that waiver applications require withdrawal of appeals against the underlying demand. Portal withdrawal for APL 01 is available except for appeals filed before 21.03.2023; for those pending appeals taxpayers must request the concerned Appellate Authority to forward a withdrawal request to GSTN through the State Nodal Officer for backend removal. Difficulties should be reported via the GST self service ticketing category 'Issues related to Waiver Scheme.'

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