https://www.taxtmi.com/caselaws?id=800037 Section 128A waives interest and penalty only in relation to demands or proceedings under Section 73, including where tax is already paid and proceedings concern interest or penalty alone. Interest on delayed payment of admitted self-assessed tax arises under Section 50 and remains directly recoverable under Section 75(12) when no Section 73 proceeding exists. Treating disputed tax determined in Section 73 proceedings differently from self-assessed tax constitutes a valid statutory classification and does not violate Article 14. en-us Wed, 09 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800037 Section 128A waives interest and penalty only in relation to demands or proceedings under Section 73, including where tax is already paid and proceedings concern interest or penalty alone. Interest on delayed payment of admitted self-assessed tax arises under Section 50 and remains directly recoverable under Section 75(12) when no Section 73 proceeding exists. Treating disputed tax determined in Section 73 proceedings differently from self-assessed tax constitutes a valid statutory classification and does not violate Article 14. Case-Laws GST Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800037