Supreme Court rejects plea requesting extension of GST amnesty scheme

 The bench said in its order: “In our view, these reliefs, as sought in the petition, pertain in the realm of policy decisions. It would be inappropriate for this court to entertain a petition of this nature”


The Supreme Court on Thursday declined to issue directives on extending the Goods and Services Tax (GST) amnesty scheme, saying it was “a policy decision exclusively within the domain of the government”.


A Supreme Court bench comprising justices Dhananjaya Y Chadrachud and MR Shah dismissed a petition by a trader from Chhattisgarh’s Bilaspur who had urged the court to direct the Central government and the GST council to extend the amnesty scheme, giving more time to small businesses and MSMEs to file their returns.

The petition by Satyakam Arya had assailed the notification issued by the GST council on June 24, 2020 which had given time till September 30, 2020 for filing of returns between July 2017 and July 2020, capping the late fee at ₹500. For any subsequent delay, a late fee of ₹50 per day had been prescribed as penalty. It asked for an extension of the scheme by two months, besides reimbursement of the late fee already collected.

Source :https://www.hindustantimes.com/india-news/supreme-court-rejects-plea-requesting-extension-of-gst-amnesty-scheme-101614846335700.html

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