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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        HC allowed the petition, setting aside the impugned order and remitting the matter back to the 3rd respondent for reconsideration. The court recognized the applicability of the Amnesty Scheme under Section 128(A) of CGST Act for tax years 2017-18, 2018-19, and 2019-20. The decision emphasized that undisputed tax arrears cannot be demanded arbitrarily when express legal provisions exist under Section 75(12) of GST Acts. The petitioner was granted an opportunity to avail the benefits of the Amnesty Scheme, with directions to reconsider the matter in accordance with established legal principles.

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