2025-VIL-1330-CAL
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SGST High Court Cases

GST - Waiver of interest and penalty under Section 128A of CGST Act, 2017 - During the pendency of the appeal, Section 128A of the CGST Act, 2017, providing for waiver of interest and penalty, was notified on November 1, 2024. The petitioner sought to avail the benefit of this provision for the Financial Year 2018-19, however, the application for waiver was rejected citing non-submission of the reply to the show-cause notice and the non-furnishing of the copy of Form DRC-03A - Whether the petitioner was entitled to the benefit of waiver of interest and penalty under Section 128A of the CGST Act, 2017 for the FY 2018-19 - HELD - The Appellate authority and the Proper officer had failed to properly consider the petitioner's application for availing the benefit of waiver of interest and penalty under Section 128A of the Act - The petitioner had notified the Appellate authority of his intent to avail the benefit of waiver under Section 128A well in advance, i.e., on March 31, 2025, and had provided proof of payment of tax for the relevant period. However, the Appellate authority had ignored these documents and proceeded to reject the petitioner's appeal without considering his application for waiver - Similarly, the Proper officer had failed to consider the petitioner's reply to the SCN and had wrongly cited the non-submission of the reply and the non-furnishing of the copy of Form DRC-03A as grounds for rejecting the petitioner's application for waiver - The appellate order is set aside to the extent it rejected the petitioner's appeal for the FY 2018-19 and the Appellate authority is directed to revisit the petitioner's case and his application for availing the benefit of waiver under Section 128A of the CGST Act in light of the Board Circular dated March 27, 2025 – The petition is disposed of
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