2024 (1) TMI 1366 - HC - GST

Seeking to quash the order in Form GST APL-02 dated 08.01.2024 passed under Section 107 of the OGST/CGST Act - restoration of appeal to its original number - amnesty scheme - HELD THAT - Having heard learned counsel for the parties and after going through the records without expressing any opinion on the merits of the case this writ petition stands disposed of granting liberty to the petitioner to pursue its remedy before the appropriate forum in terms of the amnesty scheme issued by the authority vide notification dated 02.11.2023.

Summary

The High Court of Orissa heard a writ petition seeking to quash an order under Section 107 of the OGST/CGST Act and restore an appeal. The petitioner was granted liberty to pursue its remedy under an amnesty scheme introduced by the Ministry of Finance. The writ petition was disposed of without expressing any opinion on the merits of the case.