Penalty waiver under Delhi GST grants registered persons relief from statutory penalties for specified non compliance during a defined period. The executive authority waives the amount of penalty payable by any registered person under the GST penal provision for non compliance with the specified departmental notification, covering failures within a defined past period; the notification supersedes an earlier departmental notification while preserving consequences of actions or omissions occurring before 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 under Delhi GST grants registered persons relief from statutory penalties for specified non compliance during a defined period.
The executive authority waives the amount of penalty payable by any registered person under the GST penal provision for non compliance with the specified departmental notification, covering failures within a defined past period; the notification supersedes an earlier departmental notification while preserving consequences of actions or omissions occurring before supersession.
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