https://www.taxtmi.com/circulars?id=68582 Where a taxpayer has fully paid the tax assessed under Section 73 and only interest and/or penalty remain in dispute, the taxpayer is eligible for the waiver under Section 128A if other statutory conditions are met; the proper officer may withdraw departmental appeals limited to contested interest calculations or contested penalty imposition, or accept orders under review, so as not to deny relief on mere technicalities and to reduce litigation. en-us Tue, 06 May 2025 00:00:00 +0530 Wed, 07 May 2025 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68582 Where a taxpayer has fully paid the tax assessed under Section 73 and only interest and/or penalty remain in dispute, the taxpayer is eligible for the waiver under Section 128A if other statutory conditions are met; the proper officer may withdraw departmental appeals limited to contested interest calculations or contested penalty imposition, or accept orders under review, so as not to deny relief on mere technicalities and to reduce litigation. Circulars GST - States Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68582