2025 (4) TMI 1826

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....<br>Writ Petition No. 34854 of 2024 (T - RES) - -<br>GST<br>HON&#39;BLE MR JUSTICE S.R. KRISHNA KUMAR For the Petitioner : Sri. Hanjer Raghavendra Basavaraj, Advocate For the Respondents : Sri. Kumar M. N., Adv. For R1 Sri. Aravind V. Chavan, Adv. For R2 ORAL ORDER: In this petition, the petitioner seeks the following reliefs: "a) Issue a writ or order or direction in the natu....

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.... (Annexure- &#39;D&#39;); c) Alternatively, issue a writ or order or direction in the nature of certiorari by quashing the impugned Show Cause Notice (GST) bearing File No. GEXCOM/AE/INV/95/2021-AECOMMR-CGST-BENGALURU (N) dated 01-04-2021 issued by the 4th Respondent (Annexure- &#39;C&#39;) by invoking the provisions of Section 74 of the CGST Act, 2017 and thereby issue a writ or order or....

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....der/s or direction/s as deemed fit and proper in the facts and circumstances of the case in the interest of justice. 2. Heard learned counsel for the petitioner and learned counsel for respondent No.1 and learned counsel for respondent No.2 and perused the material on record. 3. After arguing the matter for sometime, learned counsel for the petitioner submits that the petitioner intends to a....

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.... the petition and that the same is liable to be dismissed. 6. 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 at Annexure-D and remit the matter back to respondent No....