2025 (4) TMI 234

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....COURT - 2025:KER:25388<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 25-3-2025<br>WP (C) NO. 9213 OF 2025 - -<br>GST<br>THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FOR THE PETITIONER : BY ADVS. CATHERINE PAULSON PREETHA S CHANDRAN FOR THE RESPONDENT : SRI V GIRISH KUMAR, CGC; SMT JASMIN M M, GP JUDGMENT Petitioner is a Government of Kerala undertaking, which ....

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....P5, and therefore, there is no requirement to make the pre-deposit. It was also noticed by the petitioner that the portal of the appellate authority showed the requirement of 10% deposit as 'NIL', but the appeal is shown as active. In such a scenario petitioner has approached this Court once again seeking a direction to extend the benefit under Section 128A of the CGST Act. 2. Petitioner appreh....

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....mitted that only Section 74 cases are excluded from the scope of this Amnesty Scheme. Section 74 deals with situations involving fraud, wilful misrepresentation, or suppression of facts, which are considered serious contraventions, which is not the case here. Moreover, the 3rd Respondent Appellate Authority is not required to take any action for the Petitioner to avail the benefit of Section 128A.....