TaxTMI 
TaxTMI 
Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the Goa GST Act, 2017
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....: 06-May-2025 Ref.: Instruction No. 02/2025-GST dated 7th February, 2025, issued by GST Policy Wing, Central Board of Indirect Taxes & Customs, Ministry of Finance, Department of Revenue, Government of India, New Delhi. Sub.: Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the Goa GST Act, 2017-regarding. Instruction No.....
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....s circular may please be brought to the notice of the undersigned. Given under the seal of this office. S. S. Gill, IAS, Commissioner of State Taxes, Goa. Panaji. ANNEXURE Instruction No. 02/2025-GST CBIC-20016/39/2024-GST-SECTION Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing Room No.159....
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....dated 15th October, 2024, various doubts related to section 128A were clarified. 2. In this regard, references have been received from various field formations seeking clarification from the Board as to whether the benefit of section 128A (supra) be extended to taxpayers in cases where the tax amount has been paid but the department has gone in Appeal on the basis of wrong arithmetic calculatio....
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....in the process of filing an appeal, a taxpayer who is otherwise eligible for availing the benefit of section 128A, should not be denied the benefits. Further the intention of the said provision is to reduce litigation and a taxpayer should not be denied the benefit of the provision on mere technicalities. 4. Based on the above, it is decided that in cases where the tax amount has been fully pai....