Revocation of Approved Section 128A Tax Settlement Waiver via Form GST SPL-05 Is Impermissible and Quashed
Revocation of Approved Section 128A Tax Settlement Waiver via Form GST SPL-05 Is Impermissible and Quashed Issue Whether the designated authority can revoke an approved tax settlement waiver granted under Section 128A via Form GST SPL-05 in non-fraud proceedings under Section 73, outside the specific exceptions outlined in Rule 164(16) or (17). Facts Period &… Read More »