https://www.taxtmi.com/circulars?id=68199 Section 128A permits waiver of interest or penalty or both for specified section 73 demands subject to eligibility categories (notices/statements unadjudicated; orders without appellate/revisional disposal; appellate/revisional orders without tribunal disposal). Applicants must file prescribed electronic forms, pay the full tax demanded (with ELR or DRC mechanisms and limited ITC usage exceptions), and comply with timelines; officers process applications under Rule 164 issuing SPL-05/SPL-07, with deemed approval if prescribed time lapses and specific conditions making waivers void where appellate enhancements or unpaid residual interest/penalty remain. en-us Thu, 13 Mar 2025 00:00:00 +0530 Mon, 17 Mar 2025 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68199 Section 128A permits waiver of interest or penalty or both for specified section 73 demands subject to eligibility categories (notices/statements unadjudicated; orders without appellate/revisional disposal; appellate/revisional orders without tribunal disposal). Applicants must file prescribed electronic forms, pay the full tax demanded (with ELR or DRC mechanisms and limited ITC usage exceptions), and comply with timelines; officers process applications under Rule 164 issuing SPL-05/SPL-07, with deemed approval if prescribed time lapses and specific conditions making waivers void where appellate enhancements or unpaid residual interest/penalty remain. Circulars GST - States Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68199