Penalty waiver for GST non compliance granted for a specified relief period, conditioned on subsequent compliance with the notification. The Governor, exercising state tax statutory powers, waives penalty amounts payable by registered persons for non compliance with the departmental notification No. S.O. 111 of May 2020 for defaults occurring during the notified relief interval, provided that those persons comply with the notification's provisions from the commencement of the subsequent compliance period. The waiver applies to penalties under the statute and is conditional on future adherence to the notified requirements.
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.
Penalty waiver for GST non compliance granted for a specified relief period, conditioned on subsequent compliance with the notification.
The Governor, exercising state tax statutory powers, waives penalty amounts payable by registered persons for non compliance with the departmental notification No. S.O. 111 of May 2020 for defaults occurring during the notified relief interval, provided that those persons comply with the notification's provisions from the commencement of the subsequent compliance period. The waiver applies to penalties under the statute and is conditional on future adherence to the notified requirements.
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