2025 (3) TMI 1747

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....STICE S.R. KRISHNA KUMAR For the Petitioner : Sri. Annamalai. S., Advocate For the Respondents : Sri. Aravind. V. Chavan., Advocate ORAL ORDER: In this petition, the petitioner seeks the following reliefs: "i) Issue a writ of Certiorari and direction in the nature of a writ of certiorari quashing the Order-in-original dated 14.02.2022 for the period July 2017 to March 2018 pas....

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....ts that the petitioner intends to avail the benefit of Amnesty Scheme as contemplated under Section 128(A) of the Central Goods and Service Act, 2013 (for short "the CGST Act") and that the petitioner has deposited the entire tax amount which has been recorded by respondent No.1 as indicated in the Order-in-original vide Annexure-A dated 14.02.2022 passed by respondent No.1 and as such, the impugn....

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.... to set aside the impugned order at Annexure-D and remit the matter back to respondent No.1 for reconsideration afresh, in accordance with law by issuing certain directions. 6. In the result, I pass the following: ORDER i. The petition is allowed. ii. The impugned Order-in-Original at Annexure-A dated 14.02.2022 passed by respondent No.1, is hereby set aside. iii. ....