Madras HC Directs Consideration of Late Fee Waiver Under GST Amnesty Scheme

Amar Trading Corporation Vs Union of India (Madras High Court) In the case of Amar Trading Corporation vs. Union of India, heard in the Madras High Court, the petitioner seeks a directive to extend the benefit of late fee waiver granted under Notification No.7/2023-CT, dated 31.03.2023, as amended by Notification No. 25/2023-CT, dated 17.07.2023, to them. Here’s a detailed summary of the judgment/order: The petitioner, a company engaged in trading fireworks products, had its business place audited by Central GST internal audit officers on 20.09.2023, during which certain discrepancies we...