Amnesty Scheme, 2024

[Bhavesh Suthar]

My query is with regard to Section 128A - Amnesty Scheme. We are in receipt of an order issued under Section 73, confirming the interest and penalty liability. Tax was discharged by us before issuance of order. Will this order be eligible for Amnesty Scheme since no tax is due in the order, only interest and penalty.

AI Summary

Court Rules Pre-Notification Tax Payments Eligible for Amnesty Scheme Benefits u/s 128A; Upholds Equal Treatment. A participant inquired about the eligibility for the Amnesty Scheme under Section 128A, after receiving an order confirming interest and penalty liabilities, with the tax already paid before the order. Responses highlighted that the scheme generally benefits those who pay taxes after the effective date, not those proactive in paying before. A court ruling emphasized that denying benefits for pre-notification compliance violates equal treatment under Article 14. For eligibility, the notice must pertain to FY 2017-20, and FORM GST SPL-01 should be filed within three months from March 31, 2025.