{"id":70925,"date":"2025-02-10T16:45:33","date_gmt":"2025-02-10T11:15:33","guid":{"rendered":""},"modified":"2025-02-10T16:45:33","modified_gmt":"2025-02-10T11:15:33","slug":"taxpayers-eligible-for-interest-and-penalty-waiver-under-section-128a-despite-departmental-appeals-on-tax-demands","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70925","title":{"rendered":"Taxpayers eligible for interest and penalty waiver under Section 128A despite departmental appeals on tax demands"},"content":{"rendered":"<p>Taxpayers eligible for interest and penalty waiver under Section 128A despite departmental appeals on tax demands<br \/>Circulars<br \/>GST<br \/>CBIC clarifies procedure for departmental appeals regarding interest\/penalty under Section 128A of CGST Act. Where taxpayers have fully paid tax demands under Section 73 for FY 2017-20, they remain eligible for interest\/penalty waiver even if department has filed or plans to file appeal concerning incorrect interest calculations or penalty impositions. Proper o<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85633\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Taxpayers eligible for interest and penalty waiver under Section 128A despite departmental appeals on tax demandsCircularsGSTCBIC clarifies procedure for departmental appeals regarding interest\/penalty under Section 128A of CGST Act. Where taxpayers have <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70925","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70925","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70925"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70925\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70925"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70925"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}