Amnesty Scheme - To withdraw Appeal or not?, Goods and Services Tax - GST

[VAISHACH RAJASEKAR]

Hello.

I have an order for FY 2018-19, We were given a showcause notice for around 9,00,000 IGST and 1,80,000 CGST and 1,80,000 SGST for excess availement.

When thenotice was received , we realised our mistake to the tune of 7 Lakhs in IGST and the entire portion of CGST and SGST. We paid the tax on the same .

The GST tax officer issued the notice to pay remaning 2,00,000 and around 9,00,000 worth of interest

However for 2 Lakhs we have a winnable case so we had filed an appeal contesting the 2,00,000 IGST. Originally the party had filed the GST under wrong GST number and it did not reflect on our records. Now he has corrected it so it has reflected on my GSTR 2A. So it is Black and white.

The Appeal date has not yet been alloted so far and with Amnesty scheme coming to a close on 31.03.2025, we are are in a dilemma.

We have a winnable case and we are sure to reduce the IGST and interest by 4,00,000 but the waiver of the remaining interest would be on the tax officer. The other alternate option would be to pay the 2,00,000 and get out safely with the interest portion waived. What would be your advice?

Posts / Replies

[KASTURI SETHI]

The case is worth-winning in your eyes but it should be strong on merits in the eyes of the judge (the Appellate Authority). 

In my opinion, you must not miss the bus. This golden opportunity will not come again. So deposit the balance amount of Rs.2,00,000/-  and withdraw appeal and be tension-free.