2025 (7) TMI 138

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....kraborty Mr. Saptak Sanyal ORDER 1. Affidavit of service filed in Court today is taken on record. 2. Although the writ petition has been filed, inter alia, challenging pre-show cause notice dated 18th July, 2024 issued in Form GSTDRC-01A, threatening to invoke proceedings under Section 74 of the WBGST/CGST Act, 2017 (hereinafter referred to as the "said Act") in respect of the tax period ....

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....submit that by reasons of the aforesaid show-cause being issued under Section 74 of the said Act, the petitioner has been denied the benefit of availing Amnesty Scheme introduced on the insertion of Section 128A in the said Act. She would humbly submit that this Court may be pleased to grant leave to the petitioner to avail the Amnesty Scheme, subject to the result of the writ petition. 4. Mr. ....

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....8A in the said Act, is due to expire on 30th June, 2025, and noting that the petitioner may have an arguable case, I am of the view that liberty should be afforded to the petitioner to avail the benefits of the Amnesty Scheme introduced pursuant to insertion of Section 128A in the said Act without prejudice to the rights and contentions of the parties in the present writ petition. 6. In the eve....