Section 128A Waiver Can’t Be Denied Just Because GST Was Paid Under the Wrong Head

Section 128A Waiver Can’t Be Denied Just Because GST Was Paid Under the Wrong Head, So Long as the Full Tax Liability Was Fully Discharged: Madras High Court in Ayiswarya Polymers vs Assistant Comm vtissioner of GST and Central Excise, Coimbatore [W.P. No. 22814 of 2026 | 25-Jun-2026]

Where the assessee discharged the entire tax liability within the statutory time, but part of the payment was mistakenly remitted under the IGST head despite no such liability, substantial compliance for waiver existed.

Since full payment, as per the notice, was made, rejection solely on the ground of payment under the wrong head was unsustainable. The matter required reconsideration, with an opportunity to rectify the head-wise payment. (ARR)

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