https://www.taxtmi.com/circulars?id=70598 Section 128A provides conditional waiver of interest or penalty or both for eligible tax demands for specified financial years, subject to full payment of tax and electronic application in the prescribed SPL forms. The taxpayer must withdraw pending challenges before applying. Full payment includes demands for excluded periods and erroneous refunds within the same order, although waiver is limited to eligible-period demands other than erroneous refunds. Residual liabilities or additional tax determined in departmental proceedings must be paid within the stipulated period, failing which the waiver becomes void. en-us Fri, 27 Dec 2024 00:00:00 +0530 Fri, 31 Jul 2026 16:08:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70598 Section 128A provides conditional waiver of interest or penalty or both for eligible tax demands for specified financial years, subject to full payment of tax and electronic application in the prescribed SPL forms. The taxpayer must withdraw pending challenges before applying. Full payment includes demands for excluded periods and erroneous refunds within the same order, although waiver is limited to eligible-period demands other than erroneous refunds. Residual liabilities or additional tax determined in departmental proceedings must be paid within the stipulated period, failing which the waiver becomes void. Circulars GST - States Fri, 27 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70598