The ruling in brief
Waiver of interest or penalty under section 128A was available where proceedings had been initiated under section 73 even in respect of self assessed tax arising from belated filing of GSTR 3B, non obstante clause in section 75(12) permitting direct recovery under section 79 could not exclude such cases from amnesty scheme once liability was determined under section 73
Waiver of interest or penalty under section 128A having been accepted and Form GST SPL 05 issued, authorities could not subsequently declare such approval void by invoking section 161 except in contingencies specifically contemplated under Rule 164(16) or 164(17)
Waiver of interest or penalty under section 128A being governed by mandatory timelines under Rule 164, belated filing of application or payment beyond prescribed period could not be condoned on basis of substantial compliance, and rejection of waiver claim was justified
Waiver of interest or penalty under section 128A being subject to mandatory filing timelines under Rule 164, belated or non filing of application on plea of lack of knowledge of section 73 order could not be condoned, and writ petitions were liable to be dismissed
Provisions considered
Section 128A, read with sections 73, 75 and 79, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017; Section 128A, read with section 161, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017; Section 128A of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 - Rule 164 of Central Goods and Services Tax Rules, 2017/ Tamil Nadu Goods and Services Tax Rules, 2017; Section 128A, read with section 168, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 - Rule 164 of Central Goods and Services Tax Rules, 2017/ Tamil Nadu Goods and Services Tax Rules, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.