2025 (3) TMI 1176

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....NA KUMAR For the Petitioner: (By Sri. Bharat Raichandani Rishab Prasad For Sri. Nikhilesh Rao, Advocates). For the Respondents: (By Sri. M.N. Kumar, Advocate For R-1 Sri. Hemakumar. K, Aga For R-2 Sri. Jeevan. J. Neeralagi, Advocate For R-3 & R-4). ORAL ORDER In this petition, the petitioner seeks the following reliefs: "a) Issue a writ of Certiorari or any other appropriate writ, order o....

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....rused the material on record. 3. A perusal of the material on record will indicate that pursuant to the proceedings instituted by respondent No. 3 against the petitioner under Section 73 of the Central Goods and Services Tax Act, 2017 (for short "the CGST Act"), respondent No. 3 passed Order-in-Original dated 28.12.2023 against the petitioner. A perusal of the said order will indicate that the sa....

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....t of the scheme for the years 2017-18, 2018-19 and 2019-20. It is therefore submitted that since the impugned order passed by respondent No. 3 comprises of the aforesaid period, out of which the petitioner would be entitled to the benefit of the Amnesty Scheme for a period of three years i.e., 2017-18, 2018-19 and 2019-20, the impugned order dated 28.12.2023 passed by 3rd respondent may be set asi....

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....d that the same is liable to be dismissed. 6. As rightly contended by the learned counsel for the petitioner the impugned Order-in-Original comprises of and encompasses the periods2017-18, 2018-19, 2019-20, 2020-21, 2021-22, 2022-23 and April 2023 - July 2023. In this context, it is relevant to state that the Amnesty Scheme passed under Section 128(A) of the CGST Act is for the years 2017-18, 201....