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    <title>Ease of Doing Business in real sense  by CBIC&#039;s Latest Instruction on Interest &amp; Penalty Appeals</title>
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    <description>CBIC Instruction No. 02/2025 GST provides that where the principal tax has been paid, taxpayers remain eligible for waiver of interest and/or penalty under Section 128A even if the department has appealed solely on interest or penalty; officers must withdraw existing appeals limited to these heads or accept the adjudicating authority&#039;s order rather than pursue further appeals, thereby reducing unnecessary litigation and compliance costs.</description>
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      <description>CBIC Instruction No. 02/2025 GST provides that where the principal tax has been paid, taxpayers remain eligible for waiver of interest and/or penalty under Section 128A even if the department has appealed solely on interest or penalty; officers must withdraw existing appeals limited to these heads or accept the adjudicating authority&#039;s order rather than pursue further appeals, thereby reducing unnecessary litigation and compliance costs.</description>
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