2026 (1) TMI 1061

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....s) : Mr.V.Sundareswaran For the Respondent(s) : Mrs.K.Vasanthamala, Government Advocate ORDER Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondent. 2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent. 3.In this Writ Peti....

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....tments. 5.The 2nd Respondent rejected the aforesaid application on 18.09.2025 stating that the Petitioner was not entitled to invoke Amnesty under Section 128A read with aforesaid Notification No.21/24-Central Tax dated 08.10.2024 as proceedings were initiated under Section 74 of the respective GST Enactments. 6.Learned counsel for the Petitioner submits that the detailed assessment order ha....

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.... impugned order dated 28.11.2023, which has been passed under Section 73 of the respective GST enactment. 9.Learned Government Advocate also places reliance on Section 160 (1) of the respective GST Enactments and submitted that any mistake which are immaterial would not dilute the order. 10.At this stage, learned counsel for the Petitioner submits that the Petitioner may be given liberty to ....