GST :
The CBIC has issued instruction to department to withdraw appeal in cases where tax amount has been fully paid by the taxpayer on demands made under section 73 of the CGST Act as per Section 128A and department is in appeal or under the process of filing an appeal only on account of wrong interest calculation and/or wrong imposition or non-imposition of penalty amount.
[GST INSTRUCTION NO. 02/2025-GST dated on 07.02.2025]