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Informative

GST Amnesty for Late Fee Waiver on GSTR-9 & 9C Applies to Returns Filed Before Notification: Himachal Pradesh HC

Update / Judgement Date

03 Mar 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

The Himachal Pradesh HC ruled that the GST amnesty for late fee waiver on GSTR-9 & 9C applies to returns filed before the notification. This decision clarifies the applicability of amnesty schemes. It underscores the importance of retrospective benefits. This ruling reflects the court's interpretation of tax laws. It emphasizes the need for clear directives. The ruling aims to ensure fair application of amnesty.