GST amnesty scheme for late fee waiver: representation to be considered under the amended notification, with enquiry kept in abeyance.

The writ petition concerned the GST amnesty scheme for waiver of late fee on delayed filing of the annual return under Notification No. 7/2023-CT, as amended by Notification No. 25/2023-CT. The respondents did not dispute the scheme and stated that the petitioner's representation would be considered under the notification. The Court therefore directed consideration of the representation in terms of the amended scheme and kept the enquiry in abeyance until that decision was taken.

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Issues: Whether the petitioner was entitled to a direction for consideration of its representation seeking the benefit of the amnesty scheme for waiver of late fee under the notified GST scheme.

Analysis: The writ petition concerned the applicability of the amnesty scheme introduced by Notification No. 7/2023-CT dated 31.03.2023, as amended by Notification No. 25/2023-CT dated 17.07.2023, in relation to waiver of late fee for delayed filing of annual return. The respondents did not dispute the existence of the scheme and stated that the petitioner's representation would be considered in accordance with the notification. In that view, the prayer was confined to a direction for due consideration of the representation and deferment of further enquiry pending such decision.

Conclusion: The petitioner was entitled to a direction for consideration of the representation in terms of the amended notification, and the enquiry was directed to be kept in abeyance until such decision.

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