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GST Review September-2022

Editorial

Shashank Dhond
The Amnesty Scheme declared as per the Maharashtra Act No. XXIX of 2022 does not seem to be receiving the expected response. In our view, following may be the reasons for the poor response: Partial withdrawal of appeal is not permitted under the scheme; Due to the paucity of the members in the Tribunal, there is no disposal of Appeal Orders by the Tribunal as expected; The First Appellate Authorities are raising the disputes, not agitated by the Appellants in their appeals and passing Orders with exorbitant dues; Due to covid-19, the business as a whole has suffered a lot and the dealers have no funds even to pay the requisite amount under the scheme. We suggest that, the Act No. XXIX of 2022 be extended in a modified form and while amending the same the above-mentioned reasons for poo.......