https://www.taxtmi.com/caselaws?id=763648 The HC held that the petitioner, who filed the return belatedly before the cutoff date of the amnesty notification dated 31.03.2023, is entitled to its benefits despite the notification confining relief to returns filed between 01.04.2023 and 30.06.2023. The impugned order imposing late fees and the show cause notice under Section 74 were set aside for violating Article 14 and the principle of parity. The matter was remanded to the third respondent to pass a fresh order on merit, extending the benefit of the notification in accordance with law within three months. The petition was allowed by way of remand. en-us Sat, 21 Dec 2024 00:00:00 +0530 Thu, 24 Jul 2025 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763648 The HC held that the petitioner, who filed the return belatedly before the cutoff date of the amnesty notification dated 31.03.2023, is entitled to its benefits despite the notification confining relief to returns filed between 01.04.2023 and 30.06.2023. The impugned order imposing late fees and the show cause notice under Section 74 were set aside for violating Article 14 and the principle of parity. The matter was remanded to the third respondent to pass a fresh order on merit, extending the benefit of the notification in accordance with law within three months. The petition was allowed by way of remand. Case-Laws GST Sat, 21 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763648