Statutory Waiver of Penalty Is Inadmissible If Tax and Interest Are Paid Beyond the Thirty-Day SCN Window
Statutory Waiver of Penalty Is Inadmissible If Tax and Interest Are Paid Beyond the Thirty-Day SCN Window Issue Whether a 10% penalty levied under Section 73 of the CGST/TNGST Act for delayed remittance of tax can be waived when the payment of tax and interest was delayed beyond thirty days from the issuance of the… Read More »