Stamp Duty Amnesty Scheme, 2023
by Abhiraj Gandhi† and Nirali Shah††
Cite as: 2024 SCC OnLine Blog Exp 12
Amnesty Scheme
No bar on seeking restoration of appeal if assessee is unsuccessful in availing benefit under Amnesty Scheme: Supreme Court
Supreme Court said that, since the appeal is a statutory remedy, the appellant had availed it and withdrawn the same, only as a pre-condition for availing the benefit under the Amnesty Scheme.
CBIC relaxes timeline for GST Amnesty Scheme
The Central Board of Indirect Taxes has extended FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021 vide notification no. 33/2021-Central