2025 (4) TMI 169

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.... - HC<br>Dated:- 28-3-2025<br>WRIT PETITION NO. 6425 OF 2025 (T-RES) - -<br>GST<br>THE HON&#39;BLE MR JUSTICE S. R. KRISHNA KUMAR FOR THE PETITIONER : BY SRI. HANJER RAGHAVENDRA BASAVARAJ, ADVOCATE FOR THE RESPONDENTS : BY SRI. MADANAN PILLAI, CGC FOR R-1; SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R-2 TO R-5 ORDER In this petition, the petitioner seeks the following reliefs: "a) Issue a writ or....

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....dated 28.10.2024 in FORM GST DRC-07 passed by the 5th Respondent (Annexure- &#39;D&#39;); c) Alternatively, issue a writ or order or direction in the nature of certiorari by quashing the impugned Show Cause Notice (GST) bearing SCN No. 96/2021-22 (&#1057;&#1058;&#1040;-1)/AC (DIN-20210857TD0000332103) dated 18-08-2021 issued by the 4th Respondent (Annexure- &#39;C&#39;) by invoking the provisio....

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....ted 08.10.2024 (Annexure- &#39;B&#39;); e) Pass such other order/s or direction/s as deemed fit and proper in the facts and circumstances of the case in the interest of justice. 2. Heard learned counsel for the petitioner and learned CGC for respondent No.1 and learned counsel for respondent No.2 and perused the material on record. 3. After arguing the matter for sometime, learned counsel fo....

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....ts and circumstances and the submission made by learned counsel for the petitioner that the petitioner intends to avail the benefit of Amnesty Scheme under Section 128(A) of the CGST Act, I deem it just and appropriate to set aside the impugned order at Annexure-D and remit the matter back to respondent No.5 for reconsideration afresh, in accordance with law by issuing certain directions. 6. In t....