2025 (3) TMI 1176

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....HON'BLE MR JUSTICE S.R. KRISHNA 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 Cert....

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....d counsel for the petitioner and learned counsel for respondents and perused 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 agai....

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.... with effect from 01.11.2024, the petitioner will be entitled to the benefit 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, ....

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....counsel for the respondents submits that there is no merit in the petition and 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 S....