https://www.taxtmi.com/caselaws?id=767787 The HC ruled in favor of the petitioner, granting entitlement to the benefits of the Amnesty Scheme for waiving late fees on GSTR-9 returns, despite early filing. The Court found the exclusion of early filers from the scheme's benefits to be unjust, as it contradicts the scheme's purpose of encouraging compliance. The demand notice imposing late fees beyond Rs. 10,000/- was set aside. The differential treatment between taxpayers based on filing dates was deemed improper, and the petitioner was advised to seek statutory remedies for GSTR-1 late fees. en-us Fri, 31 Jan 2025 00:00:00 +0530 Tue, 25 Mar 2025 08:48:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767787 The HC ruled in favor of the petitioner, granting entitlement to the benefits of the Amnesty Scheme for waiving late fees on GSTR-9 returns, despite early filing. The Court found the exclusion of early filers from the scheme's benefits to be unjust, as it contradicts the scheme's purpose of encouraging compliance. The demand notice imposing late fees beyond Rs. 10,000/- was set aside. The differential treatment between taxpayers based on filing dates was deemed improper, and the petitioner was advised to seek statutory remedies for GSTR-1 late fees. Case-Laws GST Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767787