https://www.taxtmi.com/caselaws?id=795152 Payment of the full tax liability within the prescribed period under an incorrect GST head may constitute substantial compliance with the payment condition for waiver under Section 128-A. The notes distinguish substantive conditions, which require strict compliance, from procedural requirements, for which substantial compliance is sufficient. Where tax determined under Section 73 was fully discharged on time, an erroneous remittance under the IGST head despite no IGST liability being a clerical payment-head error does not undermine satisfaction 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 tax liability within the prescribed period under an incorrect GST head may constitute substantial compliance with the payment condition for waiver under Section 128-A. The notes distinguish substantive conditions, which require strict compliance, from procedural requirements, for which substantial compliance is sufficient. Where tax determined under Section 73 was fully discharged on time, an erroneous remittance under the IGST head despite no IGST liability being a clerical payment-head error does not undermine satisfaction 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