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TMI Blog2024 (5) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner : Mr. N. Sudalaimuthu For the R1 : Mr. Ashok Kumar Ram Central Government Standing Counsel For the R2 & R3 : Mr. R. Nandha Kumar Standing Counsel ORDER This writ petition is filed to direct the first respondent to extend the benefit of waiver of late fee granted vide Notification No. 7/2023-CT, dated 31.03.2023 as amended by Notification No. 25/2023-CT, dated 17.07.2023 to the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner, the Government has implemented an Amnesty Scheme vide Notification No.7/2023-CT, dated 31.03.2023 as amended by Notification No. 25/2023-CT, dated 17.07.2023, in which waiver of late fee was given in excess of the maximum late fee amount of Rs. 10,000/-. This Scheme is applicable only to the registered persons, who had not filed the annual return for the tax periods from 2017-2018 to 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, dated 17.07.2023. 4. In view of the above, this writ petition is disposed of with a direction to the respondent to consider the representation of the petitioner and take a decision in accordance with the Notification No.7/2023-CT, dated 31.03.2023 as amended by Notification No.25/2023-CT, dated 17.07.2023 within a period of three months from the date of receipt of a copy of this order. Till ..... X X X X Extracts X X X X X X X X Extracts X X X X
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