9911796707
TMI Blog2025 (5) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... .R. KRISHNA KUMAR For the Petitioner: (By Sri Bharat Bhagwan Raichandani, Advocate). For the Respondents (By Sri Jeevan J. Neeralgi, Advocate For R1 To R4). ORAL ORDER In this petition, the petitioner seeks the following reliefs: "a) Quash the impugned Order in Original Number OIO No. 191/JC1/B-East/2023 (hereinafter referred to as the 'impugned order') dated 22.11.2023 passed issued by r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to the proceedings instituted by respondent No. 3 against the petitioner under Section 73 of the Central Goods and Services Tax Act, 2017 (for short "the CGST Act"), respondent No. 3 passed Order-in-Original dated 22.11.2023 against the petitioner. A perusal of the said order will indicate that the same encompasses and includes financial periods i.e., 2017-18, 2018-19, 2019-20, 2020-21. Aggrieve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 comprises of the aforesaid period, out of which the petitioner would be entitled to the benefit of the Amnesty Scheme for a period of three years i.e., 2017-18, 2018-19 and 2019-20, the impugned order dated 22.11.2023 passed by 3rd respondent may be set aside and the matter be remitted back to the respondent No. 3 for reconsideration afresh, in accordance with law, by directing the 3rd responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... text, it is relevant to state that the Amnesty Scheme passed under Section 128 (A) of the CGST Act is for the years 2017-18, 2018-19 and 2019-20. Under these circumstances, in view of the specific submission made on behalf of the petitioner that they would intend to avail the benefit of Amnesty Scheme, I deem it just and appropriate to set aside the impugned order passed by the 3rd respondent and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
