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Section 128-A Waiver Rejection Set Aside for Substantial Compliance in GST Payment: Madras HC
Case Law Details
- Case Name
- Ayiswarya Polymers Vs Assistant Commissioner of GST And Central Excise (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Ayiswarya Polymers Vs Assistant Commissioner of GST And Central Excise (Madras High Court)
The Madras High Court considered a writ petition challenging an order rejecting the petitioner’s application for waiver under Section 128-A of the applicable GST enactments.
An Order-in-Original was issued on 30.12.2022. Pursuant to the said order, the petitioner made payments on 27.03.2023 and 06.09.2024. It was common ground between the parties that the entire tax demand under the Order-in-Original had been discharged. However, the petitioner mistakenly remitted a sum of ₹3,69,...
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