THIRUVALLA GLASS & PLYWOODS v. SUPERINTENDENT OFFICE OF THE SUPERINTENDENT & ORS.

Introduction

This judgment clarifies the scope of the GST Amnesty Scheme introduced through Notification No. 7/2023. The Kerala High Court held that taxpayers who had voluntarily filed their belated returns before the amnesty notification came into force cannot be placed in a worse position than those who filed returns during the amnesty period. The Court observed that the objective of the scheme was to encourage return filing, and denying its benefit to compliant taxpayers who filed earlier would defeat the very purpose of the notification.

Background of the Case

The petitioner, Thiruvalla Glass & Plywoods, had belatedly filed: