Availment of Benefit of Amnesty Scheme likely to be notified by GST Council: Kerala HC dismisses Writ Petition [Read Order]

The Kerala High Court dismissed the writ petition on the ground of availment of benefit of Amnesty Scheme likely to be notified by GST Council.

The GST Amnesty Scheme is a provision that gives relief to taxpayers who have not filed their GST returns on time for various reasons. The scheme allows them to file their pending returns with reduced or waived late fees, interest, and penalties.

The scheme also provides an opportunity for taxpayers to revoke their cancelled registrations, file appeals against demand orders, and withdraw best judgment assessments. The scheme has been introduced several times by the government since the implementation of GST in 2017. The latest GST Amnesty Scheme is applicable from 1st April 2023 to 30th June 2023.

The GST Amnesty Scheme is a welcome initiative by the government to provide relief and compliance ease to the taxpayers who have faced difficulties in filing of returns due to various returns. It must be noted that the scheme is available for a limited period only and should be fully made use of.

After arguing the matter for some time, learned counsel for the petitioner submits that he would like to withdraw the present writ petition in order to avail the benefit of Amnesty Scheme, which is likely to be notified by the GST Council.

A Single Bench of Justice Dinesh Kumar Singh observed that “Considering the aforesaid submission/prayer, the present writ petition is dismissed as withdrawn with the aforesaid liberty. Interlocutory application, if any, pending in the writ petition stands dismissed.”

To Read the full text of the Order CLICK HERE

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