#amnesty scheme

[gstindiaguide-blog1]

Duplicate GST assessments for the same period quashed; matter remanded to single authority to enable taxpayer to avail Amnesty Scheme benefit

Case Title: M/s Shiva Enterprises v. State of Karnataka & Ors.Court: High Court of Karnataka, BengaluruPetition Number: W.P. No. 258 of 2025 (T-RES)Category: Assessment — Multiplicity of proceedings / Amnesty Scheme benefitDate of Judgment: 24 March 2025Relevant Sections: Sections 73(9) and 128A of the Karnataka GST Act, 2017 (analogous to CGST Act provisions) Facts (Paras 2–4) M/s Shiva…

Duplicate GST assessments for the same period quashed; matter remanded to single authority to enable taxpayer to avail Amnesty Scheme benefit

[gstindiaguide-blog1]

Assessment order remanded as authority failed to consider circulars on ITC verification; assessee allowed to refile documents and seek Amnesty Scheme relief

Case Reference: M/s Puma Sports India Pvt. Ltd. v. Union of India & Ors., High Court of Karnataka, Writ Petition No. 32571 of 2024 (T-RES), Judgment dated 19 March 2025Category: Input Tax Credit / Amnesty Scheme – Remand of Assessment OrderRelevant Provisions: Sections 16, 37, 39, and 128A of the CGST Act, 2017; Circulars 123/42/2019-GST (11.11.2019), 183/15/2022-GST (27.12.2022), and…

Assessment order remanded as authority failed to consider circulars on ITC verification; assessee allowed to refile documents and seek Amnesty Scheme relief

[gstindiaguide-blog1]

GST demand reclassified under Section 73 as no suppression was found, enabling taxpayer to avail amnesty benefits

Case Title: Shri Basavaraj V. Sajjan v. Deputy Director, DGGI & Ors.Court: High Court of Karnataka, Kalaburagi BenchPetition No.: W.P. No. 200889 of 2025 (T-RES)Date of Judgment: 01 July 2025Category of Dispute: Classification of Proceedings under Section 73 vs 74 – Amnesty Scheme eligibilityRelevant Sections: Sections 73, 74, and 128A of the CGST/KGST Act, 2017 Facts (Paras 1–4) The petitioner,…

GST demand reclassified under Section 73 as no suppression was found, enabling taxpayer to avail amnesty benefits

[gstindiaguide-blog1]

Dual proceedings under GST held impermissible as parallel adjudications by State and Central authorities were found violative of Section 6(2)(b); matter remanded for fresh consideration

Case Title: M/s Al-Tech Engineering and Construction Pvt. Ltd. v. Union of India & Ors.Court: High Court of Karnataka, BengaluruPetition Number: W.P. No. 27664 of 2024 (T-RES)Date of Judgment: 20 March 2025Category: Dual proceedings under GST – Assessment under Section 73Relevant Sections: Sections 6(2)(b), 73(1), 73(9), and 128A of the CGST/KGST Acts, 2017 Facts (Paras 1–3) M/s Al-Tech…

Dual proceedings under GST held impermissible as parallel adjudications by State and Central authorities were found violative of Section 6(2)(b); matter remanded for fresh consideration

[babatax]

GST Amnesty scheme to benefit over 2k GST payers in MP

Indore: The amnesty scheme launched by the Centre is likely to benefit more than 2000 GST payers of Madhya Pradesh by offering an additional window for filing appeals. The scheme gives GST payers additional time until January 31 2024 to file appeals against demand orders. MP Commercial Tax Appeal Board member Sudip Kumar Gupta said, “The amnesty scheme will benefit thousands of taxpayer in MP in…

View On WordPress

[mygstrefund]

GST Amnesty scheme deadline to end on Aug 31 - MyGST Refund

The GST Amnesty Scheme for GSTR 4, GSTR-9 and GSTR-10 for non-filers has been extended by the Central Board of Indirect Taxes and Customs.

[manimarank]

GST Amnesty Schemes Extended: Relief for Non-Filers and Reporting Simplifications Continue

Title: GST Amnesty Schemes Extended: Relief for Non-Filers and Reporting Simplifications Continue Introduction In a significant move aimed at providing relief to taxpayers and simplifying compliance procedures, the GST Council has recommended the extension of several crucial amnesty schemes and relaxations. These measures, covering non-filers of certain returns, the revocation of registration…

View On WordPress

[mygstrefund]

The GST Amnesty Scheme for GSTR 4, GSTR-9 and GSTR-10 for non-filers has been extended by the Central Board of Indirect Taxes and Customs.