Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017

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..... GST Policy Wing *** Room No.159-A , North Block, New Delhi, 7th February, 2025 To, All the Principal Chief Commissioners /Chief Commissioners of the Central Tax Madam/Sir, Subject: Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017 -regarding. Kind attention is invited to the Section 128A of the Central .....

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..... arithmetic calculation of interest, or where penalty is either not imposed or imposed less than the prescribed threshold etc. 3. The matter has been examined by the Board. It has been observed that at S. No. 4 of the Table under para 4 in the aforesaid circular, it is clarified that cases where the tax due has already been paid and the notice or demand orders under Section 73 only pertains to in .....

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..... has been fully paid by the taxpayer on demands made under section 73 of the CGST Act and the department is in appeal or under the process of filing an appeal only on account of wrong interest calculation and/or wrong imposition or non-imposition of penalty amount under the provisions of CGST Act or IGST Act and the taxpayer fulfils other conditions of section 128A and the rules made thereunder, th .....

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