https://www.taxtmi.com/forum/issue?id=119744 Amnesty scheme eligibility is limited to cases where a formal notice, statement or order has been issued; liabilities ascertained before issuance of any notice fall outside the scheme's trigger and do not qualify. Absence of a later show-cause notice may mean no departmental demand if the period to demand tax has lapsed; return mismatches alone do not convert an intimation into notice-based proceedings eligible for amnesty. en-us Wed, 19 Mar 2025 20:23:55 +0530 Fri, 21 Mar 2025 12:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119744 Amnesty scheme eligibility is limited to cases where a formal notice, statement or order has been issued; liabilities ascertained before issuance of any notice fall outside the scheme's trigger and do not qualify. Absence of a later show-cause notice may mean no departmental demand if the period to demand tax has lapsed; return mismatches alone do not convert an intimation into notice-based proceedings eligible for amnesty. Discussion-Forum GST Wed, 19 Mar 2025 20:23:55 +0530 https://www.taxtmi.com/forum/issue?id=119744