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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Amnesty scheme offers waiver of interest and penalties and conditional settlement of pre GST arrears by taxpayers.</h1> Amnesty Scheme 2021 permits electronic opt in settlement of specified pre GST arrears by granting full waiver of interest and penalties and a reduction of principal for lump sum or installment payment, subject to exclusion of certain KGST era dues from reduction. Taxpayers must withdraw pending appeals, receive credit for earlier tax or amnesty payments (excluding penalty payments), and complete payments within prescribed timelines; default on installments revokes relief and restarts recovery. Assessing authorities verify options electronically and permit e payment, with provisions for representation and district level outreach.

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