2024 (10) TMI 1438 - HC - GST

Seeking to quash the assessment order - Amnesty scheme - petitioner contended that, since the Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes and Customs) has issued an amnesty scheme vide Notification No.53/2023-Central Tax S.O.4767(E) , dated 2nd November 2023, this writ petition may be disposed of permitting the petitioner to pursue its grievance in terms of the said notification, to which Department raised no objection. - HELD THAT - This writ petition stands disposed of permitting the petitioner to pursue its remedy in terms of the aforesaid amnesty scheme before the appropriate authority.

Summary

The petitioner sought to quash the assessment and appeal orders. The Ministry of Finance issued an amnesty scheme, allowing the petitioner to pursue remedy under it. The writ petition is disposed of accordingly.