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TMI Blog2025 (3) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... my For the Petitioner : Mr. Hari Radhakrishnan For the Respondent : Mr. C. Harsha Raj Special Government Pleader (Taxes) COMMON ORDER These Writ petitions have been filed by the petitioner challenging the impugned assessment orders in DRC-07 dated 29.01.2025, for the assessment years 2017-2018, 2018-2019 and 2019-2020 issued under Section 74 of the Central Goods and Services Tax Act, 2017 (her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 74 of the Act. Further, the entire tax has been paid by the petitioner much prior to the inspection and the same was duly declared in GSTR-9/9C. However, the 1st respondent has passed the impugned assessment orders dated 29.01.2025 under Section 74 of the Act. 3. He would further submit that there is no allegation of suppression of facts, misstatement or fraud with the intention to evade tax aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... struction from the respondents would fairly submit that in the present case, show cause notices were issued under Section 74 of the Act and the petitioner filed its reply stating that the ingredient of Section 74 of the Act is not fulfilled and further the petitioner has paid the entire tax and requested the respondents to rectify Section 74 proceedings to Section 73 notice. However, the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulfil the ingredient of Section 74 of the Act and therefore, the same is not sustainable under the Provision of Section 74 of the Act. However, the 1st respondent proceeded to pass the impugned orders. The main grievance of the petitioner is that since the impugned orders were passed under Section 74 of the Act, it deprives the petitioner's right in availing the benefit under the Amnesty Schem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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