Facts of the Case: In this case, the petitioner was a exporter under GST and was subjected to audit proceedings by the department, pursuant to which a notice was issued and an assessment order was passed determining liability towards tax, interest, and penalty. Aggrieved, the petitioner filed an appeal, which was pending when the GST … Continue reading 06.04.2026: Denial of GST Amnesty Benefit on Account of Clerical Error in Summary Order to be Set Aside: Madras High Court