Tax Authorities Instructed to Withdraw Appeals When Full Tax Paid Under Section 73, Preserving Taxpayer Relief Benefits

Tax Authorities Instructed to Withdraw Appeals When Full Tax Paid Under Section 73, Preserving Taxpayer Relief BenefitsCircularsGST – StatesIn cases where tax has been fully paid under Section 73 of CGST Act, and departmental appeals are solely related to

Tax Authorities Instructed to Withdraw Appeals When Full Tax Paid Under Section 73, Preserving Taxpayer Relief Benefits
Circulars
GST – States
In cases where tax has been fully paid under Section 73 of CGST Act, and departmental appeals are solely related to interest or penalty calculations, the tax authority may withdraw such appeals. The instruction clarifies that taxpayers remain eligible for Section 128A benefits even if the department has initiated appellate proceedings, provided a

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