https://www.taxtmi.com/notifications?id=146710 Rule 164 establishes the electronic process for waiver of interest or penalty under section 128A in respect of eligible demands under section 73. Applications in FORM GST SPL-01 or FORM GST SPL-02 require payment of tax demanded, with payments against orders credited to the Electronic Liability Register and earlier FORM GST DRC-03 payments adjusted through FORM GST DRC-03A. Applicants must substantiate withdrawal of pending appeals or writ petitions. The process provides for notice, reply, hearing, time-bound orders, deemed approval where no order is issued in time, and restoration of a withdrawn original appeal in specified circumstances. en-us Thu, 09 Jan 2025 00:00:00 +0530 Sat, 19 Sep 2026 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146710 Rule 164 establishes the electronic process for waiver of interest or penalty under section 128A in respect of eligible demands under section 73. Applications in FORM GST SPL-01 or FORM GST SPL-02 require payment of tax demanded, with payments against orders credited to the Electronic Liability Register and earlier FORM GST DRC-03 payments adjusted through FORM GST DRC-03A. Applicants must substantiate withdrawal of pending appeals or writ petitions. The process provides for notice, reply, hearing, time-bound orders, deemed approval where no order is issued in time, and restoration of a withdrawn original appeal in specified circumstances. Notifications GST - States Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146710