https://www.taxtmi.com/caselaws?id=778653 The HC allowed the writ petition and directed the 3rd respondent to accept and dispose of the application filed under Section 128A(1) for waiver of interest and penalty, treating the petitioner as substantially compliant with the relief scheme in Notification No.21/2024 dated 08.10.2024. Although the appeal withdrawal occurred after the notified date, the Court construed Section 128A liberally and held the delay should not prejudice the petitioner, ordering that the benefit of the scheme be extended and the application be considered in terms of the Notifications. en-us Wed, 10 Sep 2025 00:00:00 +0530 Fri, 19 Sep 2025 08:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778653 The HC allowed the writ petition and directed the 3rd respondent to accept and dispose of the application filed under Section 128A(1) for waiver of interest and penalty, treating the petitioner as substantially compliant with the relief scheme in Notification No.21/2024 dated 08.10.2024. Although the appeal withdrawal occurred after the notified date, the Court construed Section 128A liberally and held the delay should not prejudice the petitioner, ordering that the benefit of the scheme be extended and the application be considered in terms of the Notifications. Case-Laws GST Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778653