TMI Bloggst amnesty scheme 2024X X X X Extracts X X X X X X X X Extracts X X X X ..... gst amnesty scheme 2024 X X X X Extracts X X X X X X X X Extracts X X X X ..... under amnesty Scheme if Order is paaased u/s 74 ? Reply By KASTURI SETHI: The Reply: Answer is NO. CONDITIONAL ELIGIBLITY However, if you file an appeal with the Appellate Authority or Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate Tribunal contesting the invocation of Section 74 and the Appellate Authority or Appellate Tribunal holds that the ingredients of fraud, suppression etc. with an intent to evade tax are absent, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen the Proper Officer will determine tax under Section 73 as per Section 75(2) of CGST Act. Only in that specific situation, you will be eligible for availing the benefits of the Amnesty Scheme under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 128 A(1)(a) or (b) (whatever applicable). Reply By Ganeshan Kalyani: The Reply: Yes, I agree with the view of the expert Sri Kasturi Sir. Reply By Shilpi Jain: The Reply: Contest in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate forum that this is a section 73 case and once order comes to that effect you can file under the amnesty scheme within 6 months. X X X X Extracts X X X X X X X X Extracts X X X X
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