GST amnesty and tax payment led the court to set aside the order and remit the matter for fresh reconsideration.

The petitioner's challenge to the order-in-original and show-cause notice was considered in light of its stated intention to avail the amnesty scheme and its claim that the recorded tax amount had already been deposited. On that basis, the matter was treated as fit for reconsideration, with directions that the proceedings be handled under the relevant GST provision for tax determination and that fresh orders be passed. The petitioner was also permitted to pursue amnesty benefits in accordance with law. The impugned order was therefore set aside and the matter remitted for fresh decision.

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Issues: Whether the impugned order was liable to be set aside and the matter remitted for fresh consideration in view of the petitioner's intention to avail the amnesty scheme and the payment of tax.

Analysis: The petitioner sought to challenge the order-in-original and the show-cause notice, but during hearing expressed an intention to avail the amnesty scheme and stated that the tax amount recorded in the order had already been deposited. In view of that stand, the matter was considered fit to be sent back for reconsideration, with directions that the proceedings be treated under the provision relating to determination of tax and that appropriate orders be passed afresh. The petitioner was also permitted to pursue the amnesty benefit in accordance with law.

Conclusion: The impugned order was set aside and the matter was remitted for fresh decision, with directions to proceed under the relevant GST provisions and to consider the petitioner's application for amnesty in accordance with law.

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