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Waiver of late fee via amnesty scheme admissible also to taxpayer who filed GST annual return before 01.04.2023
Case Law Details
- Case Name
- Kandan Hardware Mart Vs Assistant Commissioner (ST) (FAC) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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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 imp...
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