Tax assessment challenge barred by gross delay and failure to satisfy mandatory pre-deposit under the appellate scheme.

A challenge to a tax assessment under the special fast-track appellate scheme was held not entertainable where the writ appeal was grossly delayed and the mandatory pre-deposit requirement was not met. The Court treated the delay as laches, noted the absence of timely recourse under Article 226, and declined to examine the merits of the assessment or supporting documents. The result was that the assessment and appellate order remained undisturbed, and interference was refused because procedural non-compliance barred the challenge.

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Issues: Whether the writ appeal challenging the assessment and the appellate order under Section 17D of the KGST regime could be entertained despite gross delay and non-compliance with the pre-deposit requirement.

Analysis: The challenge arose from assessments completed under the special fast-track mechanism introduced to complete pending assessments under the earlier tax regime within a stipulated time. The appeal filed before the Tribunal was belated, the required deposit of tax demanded was not made, and no timely recourse was taken under Article 226. In these circumstances, the Court declined to go into the merits of the assessment or the supporting documents, holding that the appellant was guilty of laches and that the challenge could not be entertained.

Conclusion: The issue was decided against the assessee and in favour of the Revenue; the writ appeal was not entertained.

Final Conclusion: The Court refused interference with the judgment under appeal on account of delay and procedural non-compliance, leaving the assessment undisturbed.

Ratio Decidendi: A challenge to a tax assessment under a special fast-track appellate scheme cannot be entertained when it is grossly delayed and the mandatory pre-deposit condition is not satisfied.

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