TaxTMI 
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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....ST 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. 01 of 2025-GST The GST Policy Wing, Central Board ....
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....igned. 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-A, North Block, New Delhi, 7th February, 2025 To, All the Principal Chief Commis....
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....ard, 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 calculation of interest, or where penalty is either not imposed or imposed less than the prescribed threshol....
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.... 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 paid by the taxpayer on demands made under section 73 of the CGST Act and the department is in appeal or ....