GST Amnesty scheme section 128A

The GST Amnesty scheme, under section 128A, provides a waiver of interest and penalty for certain cases.

 In your situation, where the order passed under section 73 has no tax demand, but only penalty and late fees for delay in filing GSTR 9 & 9C, the waiver may apply.

However, the waiver is only applicable if the penalty and late fees are related to a tax demand.

Since there is no tax demand in your case, the waiver might not be directly applicable.

To clarify: -

Section 128A waives interest and penalty for cases where tax is paid and the penalty is related to the tax demand. - Your case has no tax demand, only penalty and late fees for delay in filing.

You may want to: 

1. Review the GST Amnesty scheme's provisions and guidance issued by the tax authorities. 

2. Reach out to the tax department or seek clarification through a formal application. Remember, the interpretation of tax laws and amnesty schemes can be