CGST amnesty scheme: HC set aside the order and remitted proceedings for fresh consideration under Section 73.

Proceedings were sought to be treated under Section 73 of the CGST Act so the taxpayer could pursue the amnesty scheme under Section 128A. The HC, without expressing any view on the merits of the rival contentions, set aside the order-in-original and remitted the matter for fresh consideration in accordance with law. The matter is to proceed under Section 73, and the amnesty benefit is to be extended if a proper application is made.

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Issues: Whether the impugned order should be set aside and the matter remitted so that the proceedings may be treated under Section 73 of the CGST Act and the petitioner may avail the benefit of the amnesty scheme under Section 128A of the CGST Act.

Analysis: The petitioner expressed an intention to avail the amnesty scheme contemplated under Section 128A and sought reconsideration of the adjudication by treating the proceedings as those under Section 73. In view of that submission, and without expressing any opinion on the rival contentions, the Court found it appropriate to set aside the order-in-original and remit the matter for fresh consideration in accordance with law.

Conclusion: The impugned order was set aside and the matter was remitted for fresh consideration, with directions to proceed under Section 73 and to extend the benefit of the amnesty scheme if the petitioner makes a proper application.

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