2025 (4) TMI 1827

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....: Sri. Ravi Raghavan And Ms. Kavyasri S.J., Adv. For the Respondents : Sri. Jeevan J Neeralgi, Adv. ORAL ORDER : In this petition, the petitioner seeks for the following reliefs: a) Issue a writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ or order or direction under Article 226 of the Constitution of India ordering to quash the impugned Order....

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....ng that the impugned order is deemed to be passed under Section 73 of the CGST Act, 2017; and e) pass such further order and other reliefs as the nature and circumstances of the case may require. 2. Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on record. 3. After arguing the matter for sometime, learned counsel for the petitio....

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....d 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 orders at Annexure-A and remit the matter back to respondent No.2 for reconsideration afresh, in accordance with law by issuing certain directions. 6. In the....