2025 (3) TMI 1130

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....sue a Writ of Certiorari or any other Writ, order(s), directions, quashing the impugned order passed by Respondent dated 28 August 2024 having Order-in-Original No. 88/JC3/B-East/2024 with File No.: GEXCOM/ADJN/GST/JC/665/2024-ADJN and DIN-2024085700000000B1F2 along with Summary of the Order in Form GST DRC-07 dated 28 August 2024 with Reference No.: ZD290824098421Z for the period of April 2019 March 2020, enclosed at Annexure-A to the extent prejudicial to the interest of the Petitioner; b. To issue a Writ of Certiorari or any other Writ, order(s), directions, quashing the Notification No.56/2023-CT dated 28.12.2023, enclosed as Annexure-R issued by the Respondent No. 1 as being issued in violation of the provisions of the CGST Ac....

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....93/05/23/GST dated 17.07.2022, in order to contend that despite having referred to the said three Circulars, respondent No. 4 did not consider the claim of the petitioner qua said circulars on the sole ground that the petitioner had not produced relevant documents in this regard. In this context, it is contended that the impugned order may be set aside and remitted back to respondent No. 4 for reconsideration afresh, in accordance with law. It is further submitted that the petitioner would produce all relevant documents and respondent No. 4 may be directed to pass the appropriate orders, in accordance with law. 4.1. Secondly, learned Senior counsel invited my attention to the Amnesty Scheme under Section 128A of the Central Goods and Ser....

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.... afresh and pass appropriate order, within a stipulated time frame, in accordance with law. 7. In so far as the submission made on behalf of the petitioner that they intend to avail the benefit of Amnesty scheme under Section 128A of the CGST Act is concerned, immediately upon respondent No. 4 passing appropriate orders as stated supra, the petitioner would be entitled to make an application for the benefit under the earnesty scheme, which shall be considered by the concerned respondent, in accordance with law. 8. In the result, I pass the following: ORDER (i) The petition is allowed. (ii) The impugned Order-in-Original at Annexure-A dated 28.08.2024 passed by respondent No. 4 is hereby set aside. (iii) The matter is remit....