POWERS TO WAIVE PENALTY

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....fying circumstances 9.2.1 1[As per Section 128(A) of the CGST Act, 2017, if any amount of tax is payable by a person pertaining to the period from 1st July, 2017 to 31st March, 2020, or a part thereof, in accordance with a notice issued under Section 73(1) or a statement issued under Section 73(3), and if no Order-In-Original under Section 73(9) is passed or if order is passed and no Order-In-App....

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.... be a notice in respect of which no Order-In-Original has been passed or order in respect of which no Order-In-Appeal has been passed. 9.2.3 The conclusion of the proceedings in cases where an appeal is filed before the Appellate Authority or an appeal is filed by the Central tax Officer before the High Court or Supreme Court or where any proceedings are initiated by the Revisional Authority, sha....