GST assessment and bank attachment may be withdrawn when revenue agrees to re-examine liability and proceed afresh.

An existing GST assessment order under Section 73(5) and the consequential bank attachment were set aside after the Revenue proposed to re-examine the tax liability and undertake fresh assessment. The assessee agreed to cooperate and furnish all relevant documents, and the relief was made conditional on full cooperation in the fresh process. The arrangement preserved the Revenue's power to issue a fresh, appropriate order in accordance with law, and authorised further action if the assessee failed to cooperate.

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Issues: Whether the impugned order under Section 73(5) of the Maharashtra Goods and Services Tax Act, 2017 and the consequential bank attachment notice were liable to be set aside in view of the Revenue's proposal to re-examine the matter and undertake fresh assessment.

Analysis: The petitioner agreed to cooperate and furnish all relevant documents for re-examination of the tax liability. On instructions, the Revenue stated that the earlier order could be set aside and that the bank attachment notice could also be withdrawn, with liberty to pass a fresh appropriate order. The arrangement was accepted, and the matter was disposed of on the basis that the Revenue would proceed afresh after receiving full cooperation from the petitioner. In the event of non-cooperation, the designated officer was left free to take further action in accordance with law.

Conclusion: The impugned order and consequential bank attachment notice were set aside, subject to the petitioner's full cooperation in the fresh assessment process.

Final Conclusion: The petition succeeded to the extent of quashing the existing adjudication and attachment, while preserving the Revenue's authority to proceed afresh in accordance with law.

Ratio Decidendi: Where the Revenue consents to set aside an existing tax order and consequential attachment for undertaking a fresh determination, the Court may dispose of the writ petition by accepting that course, while conditioning relief on the assessee's cooperation and preserving the authority to pass a fresh order under the statute.

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