https://www.taxtmi.com/caselaws?id=773445 Proceedings under section 74 of the CGST Act were set aside where the factual setting justified treatment under section 73, and the matter was remitted for fresh adjudication under section 73(9). The High Court followed the approach adopted in proceedings involving other co-owners of the same property and directed the adjudicating authority to reconsider the case under section 73. It also permitted the petitioner to apply for the amnesty scheme under section 128A, with the authority required to grant that benefit in accordance with law if an application is made. en-us Mon, 28 Apr 2025 00:00:00 +0530 Mon, 23 Jun 2025 08:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773445 Proceedings under section 74 of the CGST Act were set aside where the factual setting justified treatment under section 73, and the matter was remitted for fresh adjudication under section 73(9). The High Court followed the approach adopted in proceedings involving other co-owners of the same property and directed the adjudicating authority to reconsider the case under section 73. It also permitted the petitioner to apply for the amnesty scheme under section 128A, with the authority required to grant that benefit in accordance with law if an application is made. Case-Laws GST Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773445