Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 — State Tax, dated the 5th May, 2020 - 89/2020-State Tax - Mizoram SGST
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Waiver of penalty for noncompliance with a state tax notification, conditional on subsequent compliance. Waiver of penalty is granted to registered persons for non-compliance with a specified state tax notification for the identified covered period, conditional upon the person complying with that notification from the commencement of the subsequent compliance period; the waiver is an administrative relief limited to penalty amounts and issued under the state GST statute by the Taxation Department.
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 a state tax notification, conditional on subsequent compliance.
Waiver of penalty is granted to registered persons for non-compliance with a specified state tax notification for the identified covered period, conditional upon the person complying with that notification from the commencement of the subsequent compliance period; the waiver is an administrative relief limited to penalty amounts and issued under the state GST statute by the Taxation Department.
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