Writ relief against GST assessment and time-barred appeal rejection granted on the same terms as a connected case.

Challenge was raised to an assessment order passed under Section 64 of the U.P. GST Act, 2018 and to rejection of the first appeal as time-barred. The High Court noted that the facts were identical to a connected writ petition decided by a separate order on the same date, and disposed of the matter on the same reasoning without independent substantive adjudication in the order itself. Writ relief was granted on the same terms and conditions as in the connected case, so the assessment and consequential appellate rejection did not survive against the assessee.

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Issues: Whether the assessment order passed under Section 64 of the U.P. GST Act, 2018 and the dismissal of the first appeal as time-barred warranted interference in writ jurisdiction.

Analysis: The petition was stated to involve facts identical to another writ petition decided by a separate order on the same date, and the present matter was disposed of on the same reasoning, without separate substantive adjudication in the order itself.

Conclusion: The writ petition was allowed on the same terms and conditions as the connected matter, in favour of the assessee.

Final Conclusion: The impugned assessment and consequential appellate rejection did not survive, and the petitioner obtained writ relief on the footing adopted in the connected case.

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