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    <title>2025 (3) TMI 1771 - KARNATAKA HIGH COURT</title>
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    <description>Proceedings were sought to be treated under Section 73 of the CGST Act so the taxpayer could pursue the amnesty scheme under Section 128A. The HC, without expressing any view on the merits of the rival contentions, set aside the order-in-original and remitted the matter for fresh consideration in accordance with law. The matter is to proceed under Section 73, and the amnesty benefit is to be extended if a proper application is made.</description>
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      <description>Proceedings were sought to be treated under Section 73 of the CGST Act so the taxpayer could pursue the amnesty scheme under Section 128A. The HC, without expressing any view on the merits of the rival contentions, set aside the order-in-original and remitted the matter for fresh consideration in accordance with law. The matter is to proceed under Section 73, and the amnesty benefit is to be extended if a proper application is made.</description>
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