Incompressible Fluid Control System Vs Assistant Commissioner (Madras High Court)
Date: July 27, 2026
Subject Matter
GST Amnesty Scheme Encompasses Self-Assessed Tax; Time Limits Under Rule 164 Are Mandatory
Summary
The High Court allowed several petitions challenging the rejection or nullification of applications filed under the GST Amnesty Scheme (Section 128A) where rejections were based on an erroneous implied exclusion of self-assessed tax or where 'void or…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Each writ petitioner had applied under an amnesty scheme that finds expression in Section 128A of applicable GST enactments (the Amnesty Scheme). These applications were either rejected or approved and later nullified by a void order. In some cases orders were not passed within the time limits specified in Rule 164 of the applicable GST rules. T…