Dear experts
1] Section 128A of the CGST Act provides for waiver of 100% interest and penalty demanded in pursuance of order passed under Section 73[9] for the tax periods from 01/07/2017 to March 2020 subject to specified terms. This benefit comes into play from the effective date as notified by the Government/s.
2]. However whether authorities can initiate recovery proceedings in respect of basic tax amount adjudicated, since upper time limit to avail such benefit is March 31 2025? Will it not amount to trespassing the object and jurisdiction under Section 128A? if yes, why so much craze to defeat the law by the law enforcement authorities?
Please offer your esteemed comments.
Concerns Raised Over GST Amnesty Scheme Under Section 128A: Calls to Pause Recovery Until March 31, 2025 Deadline A discussion on the Goods and Services Tax (GST) amnesty scheme under Section 128A of the CGST Act highlights concerns about recovery proceedings for basic tax amounts adjudicated before the scheme's deadline of March 31, 2025. Participants referenced various court judgments, including those by the Madras and Calcutta High Courts, emphasizing that recovery actions should be paused until official notifications are issued. The discussion also noted that taxpayers are seeking additional benefits and clarifications under the amnesty scheme, with suggestions that the scheme should address technical errors made by taxpayers during the transition to GST. (AI Summary)
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TaxTMI 
