POWERS TO WAIVE PENALTY

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..... ifying circumstances 9.2.1 (Inserted by Section 146 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024 and Notification No. 17/2024-CT dated 27th September, 2024.) [As per Section 128(A) of the CGST Act, 2017, if any amount of tax is payable by a person pertaining to the period from 1st July, 2017 to 31st March, 2020, or a part thereof, in accordance with a notice issued under S .....

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..... hority or Appellate Tribunal or a Court in accordance with the provisions of sub-section (2) of section 75, the said notice or order shall be considered to be a notice in respect of which no Order-In-Original has been passed or order in respect of which no Order-In-Appeal has been passed. 9.2.3 The conclusion of the proceedings in cases where an appeal is filed before the Appellate Authority or a .....

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