Late Fee Waiver benefits under Amnesty Scheme cannot be denied for GSTR 9 Returns Filed before Notification Issuance: Himachal Pradesh HC

The Himachal Pradesh High Court ruled that the benefits under the GST amnesty scheme for late fee waivers cannot be extended to GSTR-9 returns filed before the issuance of the notification. The court concluded that the scheme's benefits are available only for returns filed after the notification's issuance. The ruling emphasized that the terms and conditions of such schemes must be strictly interpreted, ensuring compliance with the law's procedural requirements.