https://www.taxtmi.com/caselaws?id=789217 Rejection of a waiver application under Section 128A of the CGST Act was unsustainable where the summary assessment proceedings wrongly described the demand as penalty alone instead of tax, interest and penalty. The original assessment order showed the correct components, and the clerical error in the summary record could be verified from the file itself. The authority was required to assess the demand on its true legal character and decide the waiver request independently on merits under the Scheme. The HC set aside the rejection, remanded the matter for fresh consideration, and directed that the demand be treated as tax, interest and penalty for Scheme purposes. en-us Mon, 23 Mar 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789217 Rejection of a waiver application under Section 128A of the CGST Act was unsustainable where the summary assessment proceedings wrongly described the demand as penalty alone instead of tax, interest and penalty. The original assessment order showed the correct components, and the clerical error in the summary record could be verified from the file itself. The authority was required to assess the demand on its true legal character and decide the waiver request independently on merits under the Scheme. The HC set aside the rejection, remanded the matter for fresh consideration, and directed that the demand be treated as tax, interest and penalty for Scheme purposes. Case-Laws GST Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789217