TaxTMI 
TaxTMI 
Sir/Madam
Can we file application under amnesty Scheme if Order is paaased u/s 74 ?
gst amnesty scheme 2024
17 Feb 2025 
5 Replies 
1897 Views Asked by
Amnesty eligibility denied for fraud characterised GST demands; relief available only after appellate reclassification to non fraud assessment.
Amnesty under the GST scheme is unavailable for demands characterized as arising from fraud or suppression. Eligibility becomes possible only if an appellate forum reclassifies the matter as a non fraud assessment and the proper officer determines tax under the non fraud assessment provisions; only then may the taxpayer invoke amnesty benefits applicable to non fraud cases. Absent such reclassification, waiver of penalty and interest under the amnesty is not available. (AI Summary)
Amnesty under the GST scheme is unavailable for demands characterized as arising from fraud or suppression. Eligibility becomes possible only if an appellate forum reclassifies the matter as a non fraud assessment and the proper officer determines tax under the non fraud assessment provisions; only then may the taxpayer invoke amnesty benefits applicable to non fraud cases. Absent such reclassification, waiver of penalty and interest under the amnesty is not available. (AI Summary)