GSTAT Bengaluru
For revenue
Topic
Interest on delayed payment and waiver schemes for interest and penalty.
1 ruling found
GSTAT Bengaluru
Where excess ITC was availed for first time in December 2020 and demand under section 73 arose from such availment, assessee could not claim waiver of interest and penalty under section 128A merely by contending that disputed ITC pertained to earlier period 2018-19, as demand was outside temporal scope of section 128A