2025 (5) TMI 548

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....>GST<br>HON&#39;BLE MR JUSTICE S.R. KRISHNA KUMAR For the Petitioner: (By Sri Bharat Bhagwan Raichandani, Advocate). For the Respondents (By Sri Jeevan J. Neeralgi, Advocate For R1 To R4). ORAL ORDER In this petition, the petitioner seeks the following reliefs: "a) Quash the impugned Order in Original Number OIO No. 191/JC1/B-East/2023 (hereinafter referred to as the 'impugned....

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....erusal 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 22.11.2023 against the petitioner. A perusal of the said order will indicate that the same encompasses and includes financial....

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....itted 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 22.11.2023 passed by 3rd respondent may be set aside and the matter be remitted back to the respondent No. 3 for reconsideration a....

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....asses the periods 2017-18, 2018-19, 2019-20, 2020-21. 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, 2018-19 and 2019-20. Under these circumstances, in view of the specific submission made on behalf of the petitioner that they would intend to avail the benefit of Amnesty Scheme, I deem it just and appropriate ....