Waiver of interest and penalty: notification sets cutoff dates permitting payment to secure waiver under Assam GST law. Notification under the Assam GST framework notifies cutoff dates by which specified classes of registered persons may pay to obtain waiver of interest and/or penalty. One class-registered persons issued a notice, statement or order of the relevant kind-has a cutoff of 31.03.2025. The other class-persons with assessment notices where a proper officer has re-determined tax following appellate direction-has a cutoff six months from the date of the re-determination order. The notification is effective from 1st November, 2024.
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 interest and penalty: notification sets cutoff dates permitting payment to secure waiver under Assam GST law.
Notification under the Assam GST framework notifies cutoff dates by which specified classes of registered persons may pay to obtain waiver of interest and/or penalty. One class-registered persons issued a notice, statement or order of the relevant kind-has a cutoff of 31.03.2025. The other class-persons with assessment notices where a proper officer has re-determined tax following appellate direction-has a cutoff six months from the date of the re-determination order. The notification is effective from 1st November, 2024.
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