Penalty waiver for GST non compliance allows registered persons relief from sanctions for specified notification breaches. A waiver of penalty is granted for registered persons for non compliance with the referenced departmental notification, the Government invoking its notification power to supersede an earlier notification and relieve such persons of penalty for the specified non compliance during the stated period, without affecting actions or omissions before the supersession.
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 allows registered persons relief from sanctions for specified notification breaches.
A waiver of penalty is granted for registered persons for non compliance with the referenced departmental notification, the Government invoking its notification power to supersede an earlier notification and relieve such persons of penalty for the specified non compliance during the stated period, without affecting actions or omissions before the supersession.
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