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Issues: Whether the impugned order passed in proceedings treated as under Section 74 of the Central Goods and Services Tax Act, 2017 should be set aside and the matter remitted to enable the petitioner to avail the amnesty scheme under Section 128A of the Central Goods and Services Tax Act, 2017, with the proceedings treated as under Section 73 of the Central Goods and Services Tax Act, 2017.
Analysis: The petitioner expressed an intention to avail the benefit of the amnesty scheme contemplated under Section 128A of the Central Goods and Services Tax Act, 2017. In view of that stand, the Court considered it appropriate to set aside the order-in-original and remit the matter for fresh consideration in accordance with law. The Court also directed that the proceedings be treated as proceedings under Section 73 of the Central Goods and Services Tax Act, 2017 and that an appropriate order be passed under Section 73(9) of the Central Goods and Services Tax Act, 2017. The directions further preserved the petitioner's right to apply for the amnesty benefit and required the authority to extend that benefit if the application is made in accordance with law.
Conclusion: The impugned order was set aside and the matter was remitted for reconsideration, with directions to proceed under Section 73 and consider the petitioner's claim to the amnesty scheme under Section 128A of the Central Goods and Services Tax Act, 2017.
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