https://www.taxtmi.com/caselaws?id=776273 An amended summary demand in Form GST DRC-07 was required to be reflected on the GST portal after the order-in-original was finally quantified, so that the taxpayer could seek the amnesty benefit under Section 128A of the Central Goods and Services Tax Act, 2017. The court also addressed the expired statutory application period by extending time to apply up to 31 August 2025 and directing that portal access be made available for the amnesty claim. If the portal upload was not completed within two weeks, manual filing of the application was permitted. en-us Wed, 23 Jul 2025 00:00:00 +0530 Thu, 07 Aug 2025 07:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776273 An amended summary demand in Form GST DRC-07 was required to be reflected on the GST portal after the order-in-original was finally quantified, so that the taxpayer could seek the amnesty benefit under Section 128A of the Central Goods and Services Tax Act, 2017. The court also addressed the expired statutory application period by extending time to apply up to 31 August 2025 and directing that portal access be made available for the amnesty claim. If the portal upload was not completed within two weeks, manual filing of the application was permitted. Case-Laws GST Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776273