Waiver application under sec. 128A valid for multi-State GST demand if same officer issued combined order: HC { Indian Bank vs. Assistant Commissioner CGST and Central Excise [2026] 189 taxmann.com 347 (Madras)}
Facts:
Indian Bank had GST demands relating to multiple States, and a common/combined adjudication order had been passed by the same officer. The Bank sought the benefit of the waiver scheme under Section 128A of the CGST Act for the eligible period.
Issue:
Whether the taxpayer could claim the Section 128A waiver where the demand covered transactions/registrations in multiple States but the same officer had passed a consolidated order, and whether such multi-State coverage would prevent the taxpayer from availing the waiver.
Held:
The Madras High Court took a liberal view of Section 128A and held that the taxpayer cannot be denied the benefit merely because the demand/order covers more than one State, particularly where the same adjudicating authority had passed the combined order. The Court permitted the taxpayer to pursue its waiver application under Section 128A, subject to satisfaction of the statutory conditions.
