2024 (5) TMI 1249

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....ustice B. Pugalendhi For the Petitioner : Mr. N. Sudalaimuthu For the R1 : Mr. Ashok Kumar Ram Central Government Standing Counsel For the R2 & R3 : Mr. R. Nandha Kumar Standing Counsel ORDER This writ petition is filed to direct the first respondent to extend the benefit of waiver of late fee granted vide Notification No. 7/2023-CT, dated 31.03.2023 as amended by Notification No. 2....

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....ployed by the petitioner. According to the petitioner, the Government has implemented an Amnesty Scheme vide Notification No.7/2023-CT, dated 31.03.2023 as amended by Notification No. 25/2023-CT, dated 17.07.2023, in which waiver of late fee was given in excess of the maximum late fee amount of Rs. 10,000/-. This Scheme is applicable only to the registered persons, who had not filed the annual ret....