Waiver of penalty and interest for non filling of return

A student registered for GST to sell on Amazon received a notice for non-filing of returns, demanding £25,000. They are asking for advice on waiving the penalty and interest. While a waiver is possible, it typically requires proving a reasonable cause to the GST appellate tribunal. The advice given is to file and pay the returns promptly rather than waiting for a waiver, as the outcome is uncertain.