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    <description>A new procedural regime (rule 164) prescribes electronic applications (FORM GST SPL 01/SPL 02), required supporting payment evidence (FORM GST DRC 03/DRC 03A), documentation for withdrawal of appeals/writs, timelines for filing and departmental notice/reply cycles, deemed approval where the proper officer fails to act, and consequences where required payments or additional payments are not made, thereby establishing the process for waiver of interest and/or penalty under section 128A in respect of demands under section 73 and related orders.</description>
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