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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....ST 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 the CGST Act, 2017 -regarding. Kind attention is invited to the Section 128A of the Central G....

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....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 tax due has already been paid and the notice or demand orders under Section 73 only pertains to int....