FORM GST SPL-06 - Appellate order allowing waiver after erroneous rejection

Worked facts and completed entries

In the alternative branch B appeal path, an erroneous SPL-07 ILLUSTRATION-SPL07-B dated 15 August 2025 ignored the INR 10,000 original-appeal pre-deposit despite the reply. Aster appeals that waiver rejection on 30 August. On 15 October the fictional Appellate Authority verifies the same INR 1 lakh timely tax payment and allows the appeal in SPL-06. This is distinct from SPL-05 direct allowance and from branch C’s correctly rejected late-payment case.

Reference and addressee

1–2. Appellate findings

The appeal concerns eligibility for section 128A waiver, not a fresh adjudication of the original demand merits. The records show pre-deposit CGST/SGST INR 5,000 each and mapped DRC-03 tax INR 45,000 each, fully paid by 31 March. The original appeal was withdrawn with evidence before SPL-02. Ignoring the pre-deposit was an error; the rejection is set aside for this selected hypothetical outcome and waiver is allowed under rule 164(15)(b)(i).

3. Underlying order

3(A). Original demand — prescribed amount columns reflowed

Section 16(5)/(6) amount excluded — all heads

3. Amount already paid

3. Waiver and remaining amounts

Appellate conclusion

The application is accepted, the qualifying proceeding is concluded and the liability register is modified. Stated assessed interest INR 30,000 plus penalty INR 20,000 is waived; paid tax INR 1 lakh is not refunded. SPL-06 is the appellate allowance form; it is not the proper officer’s initial acceptance form or a rejection notice.

Officer execution

How this form moves the matter forward

1. Appeal the identified SPL-07 within the applicable section 107 period and state the waiver-eligibility error.
2. The appellate authority tests that issue and uses SPL-06 when rejection was wrong; a correct rejection follows the APL-04/SPL-08 restoration route instead.
3. Reconcile the allowed waiver and ELR modification, preserving the statute’s continuing conditions and finality.

Evidence supporting these entries

• SPL-07, appeal and service records
• Timely complete tax payment and withdrawal evidence
• Appellate hearing, authenticated SPL-06 and ELR update

Period and legal consequences

Historical worked applications filed in June 2025 for FY 2019–20 section 73 demands. Checked 21 October 2026 against rule 164 as amended 27 March 2025. Ordinary tax-payment deadline 31 March 2025 and ordinary application deadline 30 June 2025 have passed. For the separate section 75(2) redetermination route, notification 21/2024 measures the six-month tax-payment period from issue of the redetermination order; rule 164(6) measures the six-month application period from communication. These illustrations do not represent a new general waiver window. The October 2024 rule/source must be read with notification 11/2025, effective 27 March 2025: for an order covering eligible and other periods, tax for the eligible period is the payment condition, and the appeal can be discontinued for the covered period while other-period issues continue. Amounts already discharged before the amendment are not refunded under its Explanation. Erroneous-refund demands remain outside waiver, and amounts already paid as interest/penalty are not refundable under section 128A. No mixed period or erroneous refund is included in the selected main examples.

Primary source and exact locator

Official notified form source: Notification20/2024-Central Tax,8 October 2024, FORM GST SPL-06, PDF pages 27–29.

CGST Act and government-hosted Act and Rules compilation - Rule 164(15)(b)(i). Source and example revision: 21 October 2026.

Questions answered by this example