https://www.taxtmi.com/caselaws?id=795152 Payment of the full GST liability within the prescribed period under an incorrect IGST head, rather than the appropriate CGST and SGST heads, may constitute substantial compliance with the payment condition for waiver under Section 128-A. Waiver and exemption provisions require strict compliance with substantive conditions, while procedural requirements may be satisfied through substantial compliance. Where the liability determined under Section 73 was fully discharged on time, an erroneous payment head despite no IGST liability is treated as a clerical error that does not negate discharge of the substantive tax obligation. The waiver application requires fresh consideration. en-us Thu, 25 Jun 2026 00:00:00 +0530 Fri, 17 Jul 2026 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795152 Payment of the full GST liability within the prescribed period under an incorrect IGST head, rather than the appropriate CGST and SGST heads, may constitute substantial compliance with the payment condition for waiver under Section 128-A. Waiver and exemption provisions require strict compliance with substantive conditions, while procedural requirements may be satisfied through substantial compliance. Where the liability determined under Section 73 was fully discharged on time, an erroneous payment head despite no IGST liability is treated as a clerical error that does not negate discharge of the substantive tax obligation. The waiver application requires fresh consideration. Case-Laws GST Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795152