https://www.taxtmi.com/caselaws?id=469387 The impugned order confirming interest and penalty was set aside and the matter remitted for fresh consideration because the petitioner sought to avail the amnesty scheme under Section 128A of the CGST Act. The authority was directed to hear the petitioner, treat the proceedings as proceedings under Section 73 of the CGST Act, and consider the amnesty application in accordance with law. All rival contentions were left open, and no view was expressed on the merits. en-us Sat, 26 Apr 2025 00:00:00 +0530 Mon, 15 Jun 2026 23:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469387 The impugned order confirming interest and penalty was set aside and the matter remitted for fresh consideration because the petitioner sought to avail the amnesty scheme under Section 128A of the CGST Act. The authority was directed to hear the petitioner, treat the proceedings as proceedings under Section 73 of the CGST Act, and consider the amnesty application in accordance with law. All rival contentions were left open, and no view was expressed on the merits. Case-Laws GST Sat, 26 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469387