https://www.taxtmi.com/caselaws?id=797806 Section 128A limits waiver of interest and penalty to demands covered by the specified notice, statement or order for the period from 1 July 2017 to 31 March 2020, subject to cumulative statutory conditions. Eligibility depends on the period in which disputed input tax credit was actually availed and became subject to proceedings under Section 73. Input tax credit first claimed in GSTR-3B for December 2020 falls outside the prescribed period, even if the underlying debit notes relate to financial year 2018-19. The origin of debit notes does not change the tax period of the demand, and the statutory waiver period cannot be extended through interpretation or procedure. en-us Tue, 25 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797806 Section 128A limits waiver of interest and penalty to demands covered by the specified notice, statement or order for the period from 1 July 2017 to 31 March 2020, subject to cumulative statutory conditions. Eligibility depends on the period in which disputed input tax credit was actually availed and became subject to proceedings under Section 73. Input tax credit first claimed in GSTR-3B for December 2020 falls outside the prescribed period, even if the underlying debit notes relate to financial year 2018-19. The origin of debit notes does not change the tax period of the demand, and the statutory waiver period cannot be extended through interpretation or procedure. Case-Laws GST Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797806