Waiver of penalty for noncompliance with QR code notification restores relief for registered persons within specified compliance period. The Government waives the amount of penalty payable by any registered person for non compliance with the QR code requirements of Notification No. 14/2020 State Tax for the period specified in the notification; the waiver applies to penalty amounts under the relevant penalty provision and is issued under statutory executive power on the recommendations of the GST Council, superseding an earlier state notification except as to prior acts or omissions.
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 for noncompliance with QR code notification restores relief for registered persons within specified compliance period.
The Government waives the amount of penalty payable by any registered person for non compliance with the QR code requirements of Notification No. 14/2020 State Tax for the period specified in the notification; the waiver applies to penalty amounts under the relevant penalty provision and is issued under statutory executive power on the recommendations of the GST Council, superseding an earlier state notification except as to prior acts or omissions.
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