The HC set aside the impugned order and remanded the matter to ...

GST Amnesty Scheme Under Section 128(A) Offers Relief from Interest and Penalties for Section 73 Notices

April 3, 2025

Case Laws GST HC

The HC set aside the impugned order and remanded the matter to respondent No.5 for fresh reconsideration in accordance with law. This decision stemmed from the petitioner's intention to avail benefits under the Amnesty Scheme provided in Section 128(A) of the CGST Act, which offers waiver of interest and penalties for notices issued under Section 73. The Court deemed it just and appropriate to allow the petition through remand, issuing specific directions to guide the respondent's reconsideration of the matter in light of the petitioner's eligibility for amnesty benefits concerning interest and penalty waivers.

View Source

← Previous Next →

The HC set aside the impugned order and remanded the matter to ...

GST Amnesty Scheme Under Section 128(A) Offers Relief from Interest and Penalties for Section 73 Notices

April 3, 2025

Case Laws GST HC

You may also like:

GST dispute involving misclassification of two-wheeler seats - petitioner challenged bunching of show cause notices for multiple assessment years - HC allowed splitting...

Interest liability - seeking waiver of interest since the payment of service tax was paid under the amnesty scheme - The tribunal observed that the appellant's payment...

Rejection of claim for interest on delayed refund - If the claim for refund itself was not maintainable in law, the question of grant of interest does not arise. The...

The key points covered in the legal document are: 1. It introduces new forms (GST SPL-01 to GST SPL-08) for taxpayers to apply for waiver of interest and penalty u/s...

Interest on delayed payment of GST - CBIC has clarified that the Notification No. 63/2020-Central Tax dated 25th August 2020 relating to interest on delayed payment of...

Levy of GST - payment of notice pay by an employee to the applicant employer in lieu of notice period, under clause 5(e) of Schedule II of CGST Act - GST is not...

Relief for MSME Borrowers registered under Goods and Services Tax (GST) - Circular

GST: Relief for SMEs, threshold for composition scheme raised

Validity of appeal preferred by the respondent (revenue) against an order of assessment under the Finance Act, 1994 - amnesty scheme in vogue - The petitioner cannot...

SVLDRS - Benefit of the Amnesty Scheme opted - failure to make payment on account of technical glitch or not - Despite the appellant's assertion of technical glitches,...

The appellants, having discharged the entire customs duty with applicable interest under DGFT's Amnesty Scheme after failing to fulfill export obligations, successfully...

Challenge to show cause notice u/s 74 of Central/Gujarat Goods and Services Tax Act, 2017 regarding classification of product manufactured by petitioner under HSN...

Co-operative Housing Society declared income from maintenance charges under 'Income from other sources' with deficit of Rs. 13,86,671/-. Rental and interest income also...

Interest Liability u/s 234B - settlement of case u/s 245D(4) - Levy of interest on tax on additional income offered without providing the set off of the prepaid taxes...

Challenge to the State GST authorities demanding input tax credit availed by the petitioner along with interest and penalty for IGST paid on manpower supply services...

Quick Updates: