GST assessment and rectification disputes remitted for fresh adjudication subject to 10% pre-deposit and reply filing.

GST assessment orders under Section 74 and rectification orders under Section 161 were challenged in writ proceedings, and the Court directed fresh consideration rather than final interference. Treating the petitions as filed within the condonable period under Section 107, it required the petitioner to deposit 10% of the disputed tax in cash and file a reply to the show cause notices with supporting documents. Upon compliance, any bank attachment would stand lifted, and the respondent was to decide the matter afresh on merits after due notice.

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Issues: Whether the impugned assessment orders and rectification orders passed under the GST enactments required interference and remand, and whether such remand could be made subject to a pre-deposit of 10% of the disputed tax with consequential relief regarding bank attachment.

Analysis: The writ petitions challenged assessment orders under Section 74 and rectification orders under Section 161 of the GST enactments. The petitions were filed within the condonable period contemplated under Section 107. In the circumstances, and following the course adopted in similar matters, the Court balanced the interests of both sides by directing a fresh adjudication after the petitioner deposits 10% of the disputed tax in cash and files a reply to the show cause notices with supporting documents. The Court also directed that any bank attachment would stand lifted upon compliance with the stipulated deposit and that the respondent would thereafter decide the matter on merits after due notice.

Conclusion: The writ petitions were remitted for fresh consideration subject to the petitioner making the specified pre-deposit and filing a reply, with consequential lifting of bank attachment upon compliance.

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