https://www.taxtmi.com/caselaws?id=793821 Waiver of interest and penalty under section 128A of the CGST Act was considered in relation to proceedings initiated under section 73. The rejection was based on allegations of input tax credit from non-existing taxpayers, cancelled dealers and return defaulters, but the record showed that the demand had actually been initiated under section 73 and not section 74. On that statutory footing, the basis for refusing waiver could not be sustained. The rejection order was set aside and the authority was directed to reconsider the waiver application and pass a fresh order within thirty days. en-us Tue, 16 Jun 2026 00:00:00 +0530 Wed, 24 Jun 2026 07:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793821 Waiver of interest and penalty under section 128A of the CGST Act was considered in relation to proceedings initiated under section 73. The rejection was based on allegations of input tax credit from non-existing taxpayers, cancelled dealers and return defaulters, but the record showed that the demand had actually been initiated under section 73 and not section 74. On that statutory footing, the basis for refusing waiver could not be sustained. The rejection order was set aside and the authority was directed to reconsider the waiver application and pass a fresh order within thirty days. Case-Laws GST Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793821