AMNESTY SCHEME & RECOVERY PROCEEDINGS

[Sadanand Bulbule]

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.

AI Summary

Amnesty scheme waiver: recovery proceedings should be stayed until notification; taxpayers must pay by the deadline to avail.
Section 128A provides an amnesty allowing waiver of interest and penalty for specified GST assessment periods, effective only from the implementing notification; authorities are urged to keep recovery proceedings in abeyance until notification to preserve the scheme's object, and taxpayers must comply with the scheme's payment conditions and deadlines to avail the waiver.