Waiver of penalty for noncompliance of specified GST notification, conditional on subsequent compliance and retrospective effect. The Government waives penalties payable under section 125 for non compliance with the notification issued under G.O.(P) No.67/2020/TAXES (S.R.O. No.317/2020) for failures occurring between 1st December, 2020 and 31st March, 2021, provided the registered person complies with that notification from 1st April, 2021; the notification is deemed to have come into force on 29th November, 2020.
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Provisions expressly mentioned in the judgment/order text.
Waiver of penalty for noncompliance of specified GST notification, conditional on subsequent compliance and retrospective effect.
The Government waives penalties payable under section 125 for non compliance with the notification issued under G.O.(P) No.67/2020/TAXES (S.R.O. No.317/2020) for failures occurring between 1st December, 2020 and 31st March, 2021, provided the registered person complies with that notification from 1st April, 2021; the notification is deemed to have come into force on 29th November, 2020.
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