2026 (4) TMI 286

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....Karunakar For the Respondents : Mr. R. Suresh Kumar Additional Government Pleader ORDER This Writ Petition is filed challenging the order dated 29.09.2025 passed by the first respondent, rejecting the application submitted by the petitioner under Section 128A of the CGST Act, 2017. 2. It is the contention of the learned counsel for the petitioner that the petitioner is an exporter hold....

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.... or SPL-02 on or before 30.06.2025. 3. Accordingly, the petitioner paid the tax liability, withdrew the appeal and submitted the required forms in SPL-02 within the prescribed time. While considering the request for waiver, the impugned order came to be passed on 29.09.2025. The same has been passed primarily on the ground that where the entire demand pertains only to penalty, the waiver scheme....

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....impugned order rejecting the waiver has been passed only based on the said summary assessment proceedings dated 30.12.2023 and therefore, the petitioner cannot straightaway challenge the impugned order alone. The petitioner must first file a rectification petition in respect of the said proceedings dated 30.12.2023 and only after such rectification, the issue of waiver can be considered afresh. ....

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....rder under Section 128A of the Act, to have taken into account the correctness or otherwise of the said summary proceedings and ought to have considered the application on its own merits. 8. In view thereof, this Writ Petition is allowed on the following terms: i. The impugned order dated 29.09.2025 shall stand set aside and the matter shall stand remanded back to the file of the first....