Waiver of penalty: conditional relief where registered persons remedy prior notification non compliance by the compliance deadline. The Government exercises its power under the State GST law to grant a conditional waiver of penalties payable by registered persons for non compliance with a specified GST notification for a defined past period, provided the registered person complies with the notification's provisions by the prescribed final date; the waiver is time limited and contingent on subsequent regularisation.
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.
Waiver of penalty: conditional relief where registered persons remedy prior notification non compliance by the compliance deadline.
The Government exercises its power under the State GST law to grant a conditional waiver of penalties payable by registered persons for non compliance with a specified GST notification for a defined past period, provided the registered person complies with the notification's provisions by the prescribed final date; the waiver is time limited and contingent on subsequent regularisation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
