|Gujarat High Court
Section 128A CGST Act | DRC-03A Acceptance Nil Principal Liability Satisfies Waiver Condition Despite FY Error : Gujarat HC
The Gujarat High Court ruled that acceptance of Form GST DRC-03A reducing principal liability to nil satisfies the Section 128A CGST Act payment condition for interest/penalty waiver, even if the original DRC-03 cited the wrong financial year. Technical errors in the initial voluntary payment form do not bar taxpayers from the amnesty scheme once the liability is extinguished.