Instruction No. 02/2025-GST

Instruction No. 02/2025-GST: Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017 -regarding

Date Issued: 7 February 2025
State: Central
Source: CBIC
Views: 11

Summary

This instruction from the Central Board of Indirect Taxes and Customs addresses cases involving section 128A of the CGST Act, 2017, where the tax has already been fully paid but the dispute concerns only interest and/or penalty. It states that, where the taxpayer otherwise satisfies the conditions of section 128A and related rules, the proper officer may withdraw a department appeal filed on the basis of wrong interest calculation and/or wrong penalty imposition, or accept the matter if it is still under review. The document also refers to earlier clarification in Circular No. 238/32/2024-GST dated 15th October, 2024.