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    <title>difficulty in filing penalty waiver application u/s 128(1)(b)</title>
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    <description>Difficulty arises when submitting a penalty waiver application under section 128(1)(b) after an appeal withdrawal, because selecting the order ID leaves order details and required tables hidden or inaccessible in the e filing interface, preventing automatic population of data needed to complete the rectification/waiver form.</description>
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      <description>Difficulty arises when submitting a penalty waiver application under section 128(1)(b) after an appeal withdrawal, because selecting the order ID leaves order details and required tables hidden or inaccessible in the e filing interface, preventing automatic population of data needed to complete the rectification/waiver form.</description>
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