https://www.taxtmi.com/article/detailed?id=14497 Section 128A establishes a conditional waiver mechanism that, upon full payment of the tax demanded by the prescribed deadline, waives interest and penalties and deems the related proceedings concluded; already paid interest or penalties are not refundable. The scheme applies to specified notices, statements and orders within the CGST demand framework and is subject to procedural requirements including filing prescribed applications on the GST portal, linking prior payments to demands, and ensuring appeal withdrawal before applying. en-us Mon, 26 May 2025 09:50:38 +0530 Mon, 26 May 2025 09:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14497 Section 128A establishes a conditional waiver mechanism that, upon full payment of the tax demanded by the prescribed deadline, waives interest and penalties and deems the related proceedings concluded; already paid interest or penalties are not refundable. The scheme applies to specified notices, statements and orders within the CGST demand framework and is subject to procedural requirements including filing prescribed applications on the GST portal, linking prior payments to demands, and ensuring appeal withdrawal before applying. Articles Goods and Services Tax - GST Mon, 26 May 2025 09:50:38 +0530 https://www.taxtmi.com/article/detailed?id=14497