GST Amnesty Scheme under Section 128A of the CGST Act 2017, introduced through the Finance Act (2) 2024, offers conditional waivers of interest and penalties for demand notices issued under Section 73 ...

Madras High Court has set aside the tax assessment order against Pavai Varam Educational Trust for the assessment year 2020-21, citing that the petitioner had filed its tax returns and audit report ...