https://www.taxtmi.com/caselaws?id=788988 The Madras HC noted that the waiver order under the GST waiver scheme had only partly accepted the petitioner's request, with delay in filing the annual return forming the main basis for the decision. As no separate appeal lay against the order, the Court considered it appropriate to give the petitioner a further opportunity to place materials and contentions before the same authority. The order was therefore set aside only to the extent passed under Rule 164(10), and the matter was remanded for fresh consideration of the waiver request after permitting the petitioner to appear and file its reply and documents. en-us Fri, 13 Mar 2026 00:00:00 +0530 Wed, 01 Apr 2026 07:51:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788988 The Madras HC noted that the waiver order under the GST waiver scheme had only partly accepted the petitioner's request, with delay in filing the annual return forming the main basis for the decision. As no separate appeal lay against the order, the Court considered it appropriate to give the petitioner a further opportunity to place materials and contentions before the same authority. The order was therefore set aside only to the extent passed under Rule 164(10), and the matter was remanded for fresh consideration of the waiver request after permitting the petitioner to appear and file its reply and documents. Case-Laws GST Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788988