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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>Penalty waiver for GST notification non-compliance conditioned on subsequent compliance obligation.</h1> The Government waives the amount of penalty payable for non-compliance with notification F.NO.FIN/REV-3/GST/1/08(Pt-1)(Vol.I)/66 for the period 1 December 2020 to 31 March 2021, provided the registered person complies with that notification from 1 April 2021.

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