2025 (3) TMI 1771

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....ent / Order / Decisions)<br>Dated:- 28-3-2025<br>Writ Petition No. 6425 of 2025 (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. Madanan Pillai, CGC For R-1; Sri. Aravind V. Chavan, Advocate For R-2 To R-5 ORAL ORDER : In this petition, the petitioner seeks the following reliefs....

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....5 SD9 (DIN20241057YV000000D0DC) dated 28.10.2024 in FORM GST DRC-07 passed by the 5th Respondent (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 SCN No. 96/2021-22 (&#1057;&#1058;&#1040;-1)/AC (DIN-20210857TD0000332103) dated 18-08-2021 issued by the 4th Respondent (Annexure-....

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....) and Notification No.21/2024-Central Tax dated 08.10.2024 (Annexure- &#39;B&#39;); e) Pass such other order/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 CGC for respondent No.1 and learned counsel for respondent No.2 and perused the material on record. 3. Afte....

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....n is placed on record. 5. 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.5 for reconsideration afresh, in ac....