https://www.taxtmi.com/forum/issue?id=119611 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. en-us Mon, 17 Feb 2025 11:36:48 +0530 Sun, 30 Mar 2025 19:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119611 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. Discussion-Forum GST Mon, 17 Feb 2025 11:36:48 +0530 https://www.taxtmi.com/forum/issue?id=119611