Waiver of Interest and Penalty Under Section 128A Denied for Excess ITC Claimed for December 2020
Waiver of Interest and Penalty Under Section 128A Denied for Excess ITC Claimed for December 2020 Issue Whether an assessee is eligible for waiver of interest and penalty under Section 128A of the CGST/KGST Act when excess Input Tax Credit (ITC) was claimed in December 2020, but alleged to pertain to the period 2018-19. Facts… Read More »