Incompressible Fluid Control System v. Assistant Commissioner, Thiruvanmiyur South III, Madras High Court, W.P. No. 21378 of 2026, 28 July 2026.

The Madras High Court held that self-assessed tax is not excluded from the GST Amnesty Scheme under Section 128A where proceedings have been initiated under Section 73. Although Section 75(12) permits direct recovery of unpaid self-assessed tax under Section 79, it does not prevent Section 128A from applying once Section 73 proceedings are initiated.

The Court further held that CBIC Circular No. 238/32/2024-GST cannot restrict the statutory scope of Section 128A. The time limits under Rule 164 are mandatory, and failure of the proper officer to pass an order within the prescribed period may result in deemed approval under Rule 164(14), subject to fulfilment of the substantive conditions of Section 128A. Further, once a waiver is granted through FORM GST SPL-05, it cannot be declared void except in the specific circumstances provided under Rule 164(16) and (17).

Accordingly, rejection of waiver applications merely because they related to self-assessed tax or delayed filing of GSTR-3B was held unsustainable, while belated applications were rejected.

Last Updated on 9 September, 2026