Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods [ Section 128A ]

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....for Notices and Orders Issued from July 1, 2017, to March 31, 2020 [ Section 128A(1) ] * (1) Notwithstanding anything to the contrary contained in this Act, where any amount of tax is payable by a person chargeable with tax in accordance with,-- * (a) a notice issued u/s 73(1) or a statement issued u/s 73(3), and where no order u/s 73(9) has been issued; or * (b) an order passed u/s 73(9), a....

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....issued u/s 74(1), and an order is passed or required to be passed by the proper officer in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a court in accordance with the provisions of section 75(2), the said notice or order shall be considered to be a notice or order, as the case may be, referred to in clause (a) or clause (b) of Section 128A(1). [ First Proviso of S....

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....ere such interest and penalty has already been paid, no refund of the same shall be available. [ Third Proviso of Section 128A(1) ] The provision of section 128A(1) shall not apply in the following cases * In respect of any amount payable by the person on account of erroneous refund. [ Section 128A(2) ] * In respect of cases where an appeal or writ petition filed by the said person is pendin....