TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the impugned order confirming interest and penalty should be set aside and the matter remitted for fresh consideration so that the petitioner may seek the benefit of the amnesty scheme under Section 128A of the CGST Act, with the proceedings to be treated as proceedings under Section 73 of the CGST Act.
Analysis: The petitioner expressed an intention to avail the amnesty scheme contemplated under Section 128A of the CGST Act and sought remand of the matter for reconsideration. On that basis, the Court found it appropriate to set aside the impugned order and remit the matter to the authority for fresh consideration in accordance with law. The Court also directed appearance before the authority, treatment of the proceedings under Section 73 of the CGST Act, and consideration of the petitioner's application for amnesty in accordance with law. All rival contentions were kept open and no opinion was expressed on the merits.
Conclusion: The impugned order was set aside and the matter was remitted for fresh adjudication with directions to consider the petitioner's claim for the amnesty scheme and to proceed under Section 73 of the CGST Act.
TaxTMI 
