Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder

Various issues related to availment of benefit of Section 128A of the CGST Act, 2017

2025(03)LCX0269

Madras High Court

Agni Estate Foundations Private Limited

Since no aspect of suppression of facts, wilful misstatement or fraud as stated in SCN is found, notices and orders passed u/s 74 of CGST Act are allowed to be deemed as the notices and orders passed u/s 73 of the Act so as to enable the assessee to avail the benefits under the Amnesty Scheme u/s 128A of the Act.