Waiver of late fee via amnesty scheme admissible also to taxpayer who filed GST annual return before 01.04.2023

Kandan Hardware Mart Vs Assistant Commissioner (ST) (FAC) (Madras High Court) Madras High Court held that benefit of amnesty notification no. 7/2023-Central Tax dated 31.03.2023, and was amended by notification no.25/2023-Central Tax dated 17.07.2023 for late fee waiver has to be extended to all taxpayers who filed their GST Annual Returns [GSTR-9 and GSTR-9C] before issuance of above notification i.e. before 01.04.2023. Facts- The present writ petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the impugned order dated...