{"id":71928,"date":"2025-07-02T08:42:30","date_gmt":"2025-07-02T03:12:30","guid":{"rendered":""},"modified":"2025-07-02T08:42:30","modified_gmt":"2025-07-02T03:12:30","slug":"petitioner-can-challenge-pre-show-cause-notice-and-avail-amnesty-benefits-under-section-128a-before-june-2025","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71928","title":{"rendered":"Petitioner can challenge pre-show cause notice and avail amnesty benefits under Section 128A before June 2025"},"content":{"rendered":"<p>Petitioner can challenge pre-show cause notice and avail amnesty benefits under Section 128A before June 2025<br \/>Case-Laws<br \/>GST<br \/>HC allowed petitioner to challenge pre-show cause notice dated 18th July 2024 in Form GSTDRC-01A under Section 74 of WBGST\/CGST Act 2017 regarding alleged fraudulent input tax credit availment for 2019-20. Court granted liberty to petitioner to avail Amnesty Scheme benefits under Section 128A before expiry on 30th June 2025, without prejudice to parties&#39; rights in <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90039\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petitioner can challenge pre-show cause notice and avail amnesty benefits under Section 128A before June 2025Case-LawsGSTHC allowed petitioner to challenge pre-show cause notice dated 18th July 2024 in Form GSTDRC-01A under Section 74 of WBGST\/CGST Act 20<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71928","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71928","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71928"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71928\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71928"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71928"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}