https://www.taxtmi.com/article/detailed?id=16790 Time-limit for filing an application for waiver of interest and penalty under Section 128A of the CGST Act is directory and not mandatory where the application concerns demands covered by the amnesty scheme for specified tax periods and full tax payment has been made in accordance with the statutory conditions. The use of the expression "may" in the governing notification and rule is enabling in nature, and rejection of a waiver application solely because it was filed after the prescribed period is not consistent with the scheme of the provision. en-us Mon, 29 Jun 2026 09:34:37 +0530 Mon, 29 Jun 2026 09:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16790 Time-limit for filing an application for waiver of interest and penalty under Section 128A of the CGST Act is directory and not mandatory where the application concerns demands covered by the amnesty scheme for specified tax periods and full tax payment has been made in accordance with the statutory conditions. The use of the expression "may" in the governing notification and rule is enabling in nature, and rejection of a waiver application solely because it was filed after the prescribed period is not consistent with the scheme of the provision. Articles Goods and Services Tax - GST Mon, 29 Jun 2026 09:34:37 +0530 https://www.taxtmi.com/article/detailed?id=16790