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    <title>2025 (4) TMI 1826 - KARNATAKA HIGH COURT</title>
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    <description>The Karnataka High Court dealt with a GST assessment where the petitioner sought to avail the amnesty scheme under Section 128A of the CGST Act. The Court directed that the proceedings be treated as proceedings under Section 73 rather than Section 74, set aside the order-in-original, and remitted the matter for fresh consideration in accordance with law. It also directed the authority to pass an appropriate order under Section 73(9) and to preserve the petitioner&#039;s right to apply for amnesty, with the benefit to be extended if the application is made in accordance with law.</description>
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    <pubDate>Thu, 24 Apr 2025 00:00:00 +0530</pubDate>
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      <title>2025 (4) TMI 1826 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=469386</link>
      <description>The Karnataka High Court dealt with a GST assessment where the petitioner sought to avail the amnesty scheme under Section 128A of the CGST Act. The Court directed that the proceedings be treated as proceedings under Section 73 rather than Section 74, set aside the order-in-original, and remitted the matter for fresh consideration in accordance with law. It also directed the authority to pass an appropriate order under Section 73(9) and to preserve the petitioner&#039;s right to apply for amnesty, with the benefit to be extended if the application is made in accordance with law.</description>
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      <pubDate>Thu, 24 Apr 2025 00:00:00 +0530</pubDate>
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