Karnataka HC allows GST Amnesty by Reclassifying Orders from Section 74 to Section 73

Balaji Pakaging Industry Vs Union of India (Karnataka High Court) In the case of Balaji Packaging Industry vs Union of India, the Karnataka High Court addressed the petitioner’s challenge to Section 146 of the Finance (No. 2) Act, 2024, and a related notification that limited waiver of interest and penalties only to notices issued under Section 73 of the CGST Act. The petitioner contended that its show cause notice had been issued under Section 74 instead, which excluded them from the amnesty benefits, and sought a writ to either quash the notice or direct authorities to treat it under Secti...