2025 (6) TMI 1558

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.... relating to Order-in-Original Ref. No. 292/2024-2025 AC SD5, dated 27.03.2025 issued by the Respondent No. 1, enclosed as Annexure-A and quash the same, along with consequential relief and pass any other writ, order or direction as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case and in the interest of justice and equity. (B) Issue a writ of certiorari or mandamus or writ in the nature of certiorari or mandamus, or any other writ or direction or order to quash the impugned summary of the order in Form DRC-07 vide reference No. ZD290325093883U dated 270.03.2025 issued by the Respondent No. 1, enclosed as Annexure-A1. (C) Issue a writ of certiorari or mandamus or writ in the nature of ce....

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.... out that the aforesaid Lakshminarayan, against whom, orders under Section 73 of the CGST / KGST Act were passed, is none other than the Director of the petitioner - company in the present petition. It is also submitted that under identical circumstances, this Court in the case of M/s. Sree Balaji Pakaging Industry vs. Union of India & others - W.P.No.6425/2025 dated 28.03.2025, disposed of the petition treating the proceedings as one under Section 73 instead of Sectiojn 74 of the CGST / KGST Act by reserving liberty in favour of the petitioner therein to avail the benefit of Amnesty Scheme under Section 128(A) of the CGST Act and the present petition also deserves to be disposed of accordingly. 4. Learned counsel for the respondent - Re....

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....ertiorari by quashing the impugned Show Cause Notice (GST) bearing SCN No. 96/2021-22 (CTA-1)/AC (DIN-20210857TD0000332103) dated 18-08-2021 issued by the 4th Respondent (Annexure- 'C') and consequential impugned Order-In-Original bearing Sl.No. 195/2024-25 SD9 (DIN-20241057YV000000D0DC) dated 28.10.2024 in FORM GST DRC-07 passed by the 5th Respondent (Annexure- 'D'); 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 (СТА-1)/AC (DIN-20210857TD0000332103) dated 18-08-2021 issued by the 4th Respondent (Annexure- 'C') by invoking the provisions of Section 74 of the CGST Act, 2017 and ther....

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....matter may be remitted back to respondent No. 5 for reconsideration afresh, in accordance with law, by treating the proceedings as proceedings under Section 73 of the CGST Act and pass appropriate order under Section 73(9) of the CGST Act and by directing respondent No. 5 to grant the benefit of Amnesty Scheme, in favour of the petitioner, who would file such an application before respondent No. 5. 4. The aforesaid submission is placed on record. 5. In view of the aforesaid facts 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....