Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 128A of the Central Goods and Services Tax Act, 2017 deals with waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods. Notwithstanding anything to the contrary contained in this Act, where any amount of tax is payable by a person chargeable with tax in accordance with,--- (a) a notice issued under sub-section (1) of section 73 or a statement issued under sub-section (3) of section 73, and where no order under sub-se The Act was enacted on 12 Apr 2017.
1[128A. Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods.--- (1) Notwithstanding anything to the contrary contained in this Act, where any amount of tax is payable by a person chargeable with tax in accordance with,---
(a) a notice issued under sub-section (1) of section 73 or a statement issued under sub-section (3) of section 73, and where no order under sub-section (9) of section 73 has been issued; or
(b) an order passed under sub-section (9) of section 73, and where no order under sub-section (11) of section 107 or sub-section (1) of section 108 has been passed; or
(c) an order passed under sub-section (11) of section 107 or sub-section (1) of section 108, and where no order under sub-section (1) of section 113 has been passed,
pertaining to the period from 1st July, 2017 to 31st March, 2020, or a part thereof, and the said person pays the full amount of tax payable as per the notice or statement or the order referred to in clause (a), clause (b) or clause (c), as the case may be, on or before the date, as may be notified by the Government on the recommendations of the Council, no interest under section 50 and penalty under this Act, shall be payable and all the proceedings in respect of the said notice or order or statement, as the case may be, shall be deemed to be concluded, subject to such conditions as may be prescribed:
Provided that where a notice has been issued under sub-section (1) of section 74, and an order is passed or required to be passed by the proper officer in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a court in accordance with the provisions of sub-section (2) of section 75, the said notice or order shall be considered to be a notice or order, as the case may be, referred to in clause (a) or clause(b) of this sub-section:
Provided further that the conclusion of the proceedings under this sub-section, in cases where an application is filed under sub-section (3) of section 107 or under sub-section (3) of section 112 or an appeal is filed by an officer of central tax under sub-section (1) of section 117 or under sub-section (1) of section 118 or where any proceedings are initiated under sub-section (1) of section 108, against an order referred to in clause (b) or clause (c) or against the directions of the Appellate Authority or the Appellate Tribunal or the court referred to in the first proviso, shall be subject to the condition that the said person pays the additional amount of tax payable, if any, in accordance with the order of the Appellate Authority or the Appellate Tribunal or the court or the Revisional Authority, as the case may be, within three months from the date of the said order:
Provided also that where such interest and penalty has already been paid, no refund of the same shall be available.
(2) Nothing contained in sub-section (1) shall be applicable in respect of any amount payable by the person on account of erroneous refund.
(3) Nothing contained in sub-section (1) shall be applicable in respect of cases where an appeal or writ petition filed by the said person is pending before Appellate Authority or Appellate Tribunal or a court, as the case may be, and has not been withdrawn by the said person on or before the date notified under sub-section (1).
(4) Notwithstanding anything contained in this Act, where any amount specified under sub-section (1) has been paid and the proceedings are deemed to be concluded under the said sub-section, no appeal under sub-section (1) of section 107 or sub-section (1) of section 112 shall lie against an order referred to in clause (b) or clause (c) of sub-section (1), as the case may be.]
Section 128A, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
- s. 50 Interest on delayed payment of tax
- s. 73 Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts
- s. 74 Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts
- s. 75 General provisions relating to determination of tax
- s. 107 Appeals to Appellate Authority
- s. 108 Powers of Revisional Authority
- s. 112 Appeals to Appellate Tribunal
- s. 113 Orders of Appellate Tribunal
- s. 117 Appeal to High Court
- s. 118 Appeal to Supreme Court
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Samita Panda v. Commissioner of CT & GST & Anr.
Court's Decision & Legal Precedent
Waiver of interest and penalty under s.128A is available only after the tax component of a s.73 demand is deposited; portal/ledger showing tax as “0” does not excuse non-payment of tax quantified in the assessment order. Rejection of Form SPL-01/SPL-07 and a linked s.161 rectification may be set aside on the assessee’s undertaking to deposit tax, with a direction to reconsider the s.128A application afresh.
On this section: Core teaching on the statutory precondition for s.128A — discharge of tax liability before interest/penalty waiver.
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Uno Minda Limited v. Joint Commissioner of Commercial Taxes & Anr.
Court's Decision & Legal Precedent
Where the assessee undertakes to avail the s.128A GST Amnesty Scheme, the High Court may set aside orders framed under s.74(9), remit for fresh orders treating the proceedings as under s.73, and direct consideration of a s.128A amnesty application in accordance with law.
On this section: Directly engages s.128A by remitting s.74 demands into a s.73 frame so that interest/penalty waiver under the Amnesty Scheme can be applied for and granted if eligible.
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Sree Balaji Pakaging Industry v. Union of India & Ors.
Court's Decision & Legal Precedent
On an undertaking to avail s.128A Amnesty, an Order-in-Original under s.74 may be set aside and remitted for fresh s.73(9) orders with a direction to grant Amnesty benefits if a proper application is filed; constitutional challenge to the Amnesty’s s.73-only scope need not be decided.
On this section: Applies s.128A as the operative remedial pathway after remitting a s.74 demand into the s.73 Amnesty-eligible track.
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The Plantation Corporation of Kerala Ltd. v. State of Kerala & Ors.
Court's Decision & Legal Precedent
Appeal proceedings under s.107 and the s.128A Amnesty Scheme are mutually exclusive: a dismissed appeal, pending portal “appeal submitted” status, or pre-deposit/technical glitch does not bar a separate Form SPL-02 Amnesty application. Only s.74 fraud cases are excluded; authorities must assist if portal glitches impede filing.
On this section: Clarifies that s.128A Amnesty is an independent statutory pathway not hostage to appellate status or GSTN glitches.
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Stride Building Engineers Pvt. Ltd. v. State Tax Officer & Ors.
Court's Decision & Legal Precedent
Where part of a s.73 demand arises from s.16(4) ITC denial now addressed by s.16(5), that portion may be remitted for fresh orders, while the assessee is directed to apply for Amnesty under s.128A (read with the Amnesty notification) for the balance after provisional tax payment; IGST penalty outside s.128A remains payable.
On this section: Directs filing of s.128A Amnesty application by the scheme deadline as part of composite disposal of a s.73 demand.
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M/s ADR Contractors v. Office of the Deputy Commissioner of Commercial Taxes
Court's Decision & Legal Precedent
Even where the underlying demand is already under s.73, the Court may set aside a cryptic/ex-parte s.73(9) order and remit for fresh reconsideration with a timed direction that, after fresh s.73(9) orders, the assessee may immediately apply under s.128A Amnesty for consideration.
On this section: Uses s.128A as the post-remittal Amnesty gateway following fresh s.73(9) determination before the Amnesty sunset.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 128A
What have the courts held on Section 128A of the Central Goods and Services Tax Act?
Samita Panda v. Commissioner of CT & GST & Anr. (16 Jul 2025) is the leading judgment on this section among those set out below: Core teaching on the statutory precondition for s.128A — discharge of tax liability before interest/penalty waiver. Another 5 judgments on this section are set out below. They run from 2024 to 2025.
How do I find court cases under Section 128A of the Central Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 128A, section 128A CGST Act, section 128A of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 6 reported judgments on this section are set out on this page, beginning with Samita Panda v. Commissioner of CT & GST & Anr. (16 Jul 2025).
What should I read with Section 128A of the Central Goods and Services Tax Act, and has it changed?
Its own text turns on section 50 (Interest on delayed payment of tax), section 73 (Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts), section 74 (Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts), section 75 (General provisions relating to determination of tax), and on 6 further provisions, so none of them can safely be read on its own.
When was Section 128A of the Central Goods and Services Tax Act enacted?
Section 128A of the Central Goods and Services Tax Act, cited as CGST Act 128A, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5109 words
- 142. Miscellaneous transitional provisions1966 words
- 140. Transitional arrangements for input tax credit1883 words
- 54. Refund of tax1858 words
- 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1647 words
- 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward1299 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.