{"id":75609,"date":"2026-05-02T07:40:45","date_gmt":"2026-05-02T07:40:45","guid":{"rendered":""},"modified":"2026-05-02T07:40:45","modified_gmt":"2026-05-02T07:40:45","slug":"directory-waiver-filing-period-under-gst-notification-cannot-be-treated-as-a-mandatory-bar-on-delayed-applications","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75609","title":{"rendered":"Directory waiver filing period under GST notification cannot be treated as a mandatory bar on delayed applications."},"content":{"rendered":"<p>Directory waiver filing period under GST notification cannot be treated as a mandatory bar on delayed applications.<br \/>Case-Laws<br \/>GST<br \/>A waiver application under Notification No. 21\/2024-Central Tax was treated by the High Court as subject to a directory, not mandatory, three-month filing period because the notification used the word may. The rejection of the application solely on the ground of delay was therefore based on an erroneous interpretation of law. The Court quashed the rejection in FORM GST SPL-07 and directed the authority to reconsider the waiver application on merits in accordance with law, while keeping the show cause notice, summary notice and order in original in abeyance until that reconsideration.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=99416\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Directory waiver filing period under GST notification cannot be treated as a mandatory bar on delayed applications.Case-LawsGSTA waiver application under Notification No. 21\/2024-Central Tax was treated by the High Court as subject to a directory, not &#8230;<\/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-75609","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75609","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=75609"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75609\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75609"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75609"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}