2026 (7) TMI 702

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....the Petitioner : M/s. P.V. Prasad Associates Counsel for the Respondent : N Bhujanga Rao, Deputy Solicitor General of India ORDER: Heard Mr. V.Sai Amit, learned counsel representing M/s. P.V. Prasad Associates, for the petitioner, Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for respondent Nos.1 to 3 and Mr. K.Mahe....

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...., illegal, without jurisdiction, without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and directing Respondent No. 1 to treat and/or re-adjudicate the demand contained therein as one falling under Section 73 of the CGST/TSGST Act, 2017, so as to make the Petitioner eligible for the benefit of the Amnesty Scheme under Section 128A of the....

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....rder-in-original dated 17.09.2024 and he submits that petitioner would not be pressing the challenge to the rejection of his application for availing Amnesty Scheme. 4. Learned Senior Standing Counsel for CBIC submits that the Amnesty Scheme is applicable only in cases covering the proceedings under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act'....