Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017

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....nce Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing *** Room No.159-A , North Block, New Delhi, 7th February, 2025 To, All the Principal Chief Commissioners /Chief Commissioners of the Central Tax Madam/Sir, Subject: Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of th....

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.... where the tax amount has been paid but the department has gone in Appeal on the basis of wrong arithmetic calculation of interest, or where penalty is either not imposed or imposed less than the prescribed threshold etc. 3. The matter has been examined by the Board. It has been observed that at S. No. 4 of the Table under para 4 in the aforesaid circular, it is clarified that cases where the t....

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....on mere technicalities. 4. Based on the above, it is decided that in cases where the tax amount has been fully paid by the taxpayer on demands made under section 73 of the CGST Act and the department is in appeal or under the process of filing an appeal only on account of wrong interest calculation and/or wrong imposition or non-imposition of penalty amount under the provisions of CGST Act or I....