GST amnesty waiver cannot be rejected on a clerical error; demand must be assessed on its true components.

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....An apparent clerical error in the summary assessment could not be carried forward to reject a Section 128A GST amnesty waiver application. The original order showed that the demand comprised tax, interest and penalty, with penalty being only a part of the total demand, so the authority was required to examine the waiver request on the correct basis and on its own merits. The High Court set aside the rejection order and remanded the matter for fresh consideration after treating the demand as consisting of tax, interest and penalty and after hearing the petitioner.....