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Informative

Waiver of VAT Arrear Request without Opting Amnesty Scheme in Many Years: Kerala HC allows to avail benefit under New Amnesty Scheme

Update / Judgement Date

16 Mar 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & CustomOther Legal Matters

The Kerala High Court has allowed a taxpayer to avail benefits under a new amnesty scheme, despite not opting for it earlier. The court emphasized the need for fairness and considering new opportunities. This decision protects the rights of taxpayers. The ruling clarifies the application of amnesty schemes.