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Amnesty Scheme, 2024, Goods and Services Tax - GST |
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Amnesty Scheme, 2024 |
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My query is with regard to Section 128A - Amnesty Scheme. We are in receipt of an order issued under Section 73, confirming the interest and penalty liability. Tax was discharged by us before issuance of order. Will this order be eligible for Amnesty Scheme since no tax is due in the order, only interest and penalty. Posts / Replies Showing Replies 1 to 13 of 13 Records Page: 1
What is the date of payment of tax ?
What is the period of demand of tax involved ?
Period is FY 2019-20 Payment was made on 07.08.2024
In this context, see Para No.4 (serial no.4} of Board's Circular No.238/32-2024-GST dated 15.10.24.
However, when I try to file DRC-03A, I am unable to adjust the demand as there is no tax liability in the order. Hence, I am unable to link the DRC-03 with the order. What can be done in that case?
in our case is same situation we pay the tax in earler. and now only interest demand in order
In my considered opinion, if any taxpayer has paid tax earlier to the effective date of the amnesty scheme, he is not eligible for the benefit of waiver of penalty and interest under Section 128A. Meaning only after the payment of tax due in pursuance of the effective date, the benefit accrues on its own subject to procedural formalities. Most of the time, such amnesty schemes are in favour of the defaulters and not for compliants. Some times "risk" yields rewards.
The purpose of the Amnesty Scheme is to recover tax which is locked up in litigation and if tax is paid on one's own prior to the issuance of a SCN (whatever may be the reason), that tax will be out of the scope of litigation.
Well said Sir.
Sh.Sadanand Bulbule Ji, Sir, Thanks a lot for validation of my reply at serial no.8 dated 4.1.25.
Sh.Sadanand Bulbule Ji, Sir, This is with reference to your views extracted below :- "Most of the time, such amnesty schemes are in favour of the defaulters and not for compliants. Some times "risk" yields rewards." Emphasis is on "sometimes "risk" yields". Himachal Pradesh High Court vide Order dated 21.12.24 in CWP 4899 of 2024 in the case of R.T.Sharma Vs. UOI & Others has held that the benefit of the Amnesty Scheme (here waiver of late fee) cannot be denied on the ground that the petitioner was proactive and filed the GSTR returns before issuance of the Notification. The High Court has also held that the denial of the Amnesty Scheme on the ground of 'before' and 'after' the date of issuance of Notification is unequal treatment to the petitioner and is in violation of Article 14 of the Constitution of India. The High Court further observed the petitioner cannot be penalized for being proactive. This is not the intention of the Notification under Amnesty Scheme. The whole judgement is worth reading. The querist can take cue from the above case law.
Dear Sir With all such judicial rulings,the department is stubborn to extend the justice to the deserving taxpayers. Every one cannot go to court. Situation is pathetic.
Yes, Sir. It is a practical position. Page: 1 |
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