Madras HC: GST Amnesty Benefit Can’t Be Refused Without Larger Ruling on Section 128A

The Madurai Bench of the Madras High Court has quashed the rejection of a taxpayer’s application seeking the exemption of interest and penalty under the GST Amnesty Scheme rolled out via Section 128A of the CGST Act, 2017.  The Court said that the benefit of the amnesty scheme cannot be refused until the larger problem for the interpretation and scope of Section 128A is determined by the Prin…