https://www.taxtmi.com/caselaws?id=796903 Section 128A's waiver framework covers self-assessed tax where determination proceedings are initiated under Section 73. Direct recovery provisions for unpaid self-assessed tax do not exclude such demands, and an administrative circular cannot narrow the statutory waiver where the provision contains no express exclusion. Rule 164 imposes mandatory deadlines for filing applications and making required payments; deemed approval applies only to timely, substantively eligible applications not disposed of within the prescribed period. Waiver approvals in Form GST SPL-05 or SPL-06 become void only upon the specified failures to make additional payments, and cannot be separately invalidated on other grounds. en-us Tue, 28 Jul 2026 00:00:00 +0530 Tue, 11 Aug 2026 18:24:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796903 Section 128A's waiver framework covers self-assessed tax where determination proceedings are initiated under Section 73. Direct recovery provisions for unpaid self-assessed tax do not exclude such demands, and an administrative circular cannot narrow the statutory waiver where the provision contains no express exclusion. Rule 164 imposes mandatory deadlines for filing applications and making required payments; deemed approval applies only to timely, substantively eligible applications not disposed of within the prescribed period. Waiver approvals in Form GST SPL-05 or SPL-06 become void only upon the specified failures to make additional payments, and cannot be separately invalidated on other grounds. Case-Laws GST Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796903