Waiver of late fee: Amnesty Scheme for delayed annual returns filing - GST authorities directed to re-consider the representation.

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....The High Court considered a writ petition seeking extension of waiver of late fee under an Amnesty Scheme due to delayed filing of annual returns u/s N/N. 7/2023-CT, dated 31.03.2023 as amended by N/N. 25/2023-CT, dated 17.07.2023. The court directed the respondent to review the petitioner's representation and make a decision in line with the relevant notifications within three months from the date of receipt of the court's order.....