GST Amnesty is broader than Circular

The Madras High Court has given Section 128A a significant taxpayer-friendly reading. It held that the GST Amnesty Scheme cannot be restricted by Circular No. 238 to exclude self-assessed tax merely because the liability arose from delayed GSTR-3B filing. 

Once proceedings have been initiated under Section 73, Section 128A can apply if its substantive conditions are met. 

The Court also held that Rule 164 timelines are mandatory, that delayed orders can result in deemed approval, and that an approved waiver cannot subsequently be declared void except in the specific circumstances provided by the Rules.