https://www.taxtmi.com/forum/issue?id=119388 Time-bound amnesty notifications waived late fees only for returns filed within the specified 2023 window and do not cover returns filed earlier; taxpayers who filed prior to the amnesty may petition for a waiver by submitting a reasoned reply citing the Kerala High Court decision granting full penalty waiver and judicial tendency to treat beneficial schemes liberally. en-us Wed, 06 Nov 2024 14:04:28 +0530 Fri, 08 Nov 2024 09:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119388 Time-bound amnesty notifications waived late fees only for returns filed within the specified 2023 window and do not cover returns filed earlier; taxpayers who filed prior to the amnesty may petition for a waiver by submitting a reasoned reply citing the Kerala High Court decision granting full penalty waiver and judicial tendency to treat beneficial schemes liberally. Discussion-Forum GST Wed, 06 Nov 2024 14:04:28 +0530 https://www.taxtmi.com/forum/issue?id=119388