If the businessman registered for the Goods and Services Tax has deposited the tax amount and he has been given CGST. Under Section 73 of the Act, notice has been given only for interest and fine or demand order has been issued against it, then such GST registered person has been given CGST. Tax amount should be received under Section 128-A of the Act.
It is necessary to adopt a liberal attitude towards those working under the purview of legal provisions.
Thus, if the taxpayer has deposited the full payable and is only responsible for paying interest or fine and there is any dispute in this regard, in such a situation, in such a situation, the merchant CGST Act has a tax exemption under the provisions of Section 128-A of the CGST Act Gets eligible for, as stated in a circular issued by CBIC.
Keeping this perspective in mind, if a businessman or taxpayer is not eligible for the tax exemption only because the tax office officials have appealed or because the government office is preparing to close the case, then that businessman or that businessman or if the government office is preparing to close the case. The taxpayer should be given that benefit. The government should also reduce the number of cases registered by GST traders by implementing this new provision.
The basic objective behind the implementation of Section 128A is to reduce the number of cases against the government. No GST registered merchant can be denied the benefit of tax exemption for technical reasons. In particular, if there is an error in calculating interest according to the provisions made in IGST and CGST or the error in calculating interest according to the provisions made in IGST and CGST or the interest according to the provisions made in Section 128-A If there is an error in calculating and if the taxpayer has fully complied with the provisions made in Section 128-A, then appeal cases should be filed keeping in mind the rules prepared for it.
