GST Waiver Application Cannot Be Rejected for Delay in Appeal Withdrawal if tax was paid

Sun Tamil Nadu Security Management Services Private Limited Vs Commissioner of GST And Central Excise (Madras High Court)

The Court directed acceptance of the taxpayer’s application for waiver of interest and penalty, emphasizing that the scheme’s purpose is to reduce litigation and should be interpreted beneficially.

Summary: The petitioner approached the Madras High Court seeking a writ of mandamus directing the GST authorities to accept its application dated 30.06.2025 filed under Section 128A of the GST Acts for waiver of interest and penalty. The is

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