Legal Win: Taxpayer Granted Relief in GST Appeal with Conditional 25% Tax Deposit and Expedited Hearing Process

HC allowed petitioner's appeal against GST assessment order beyond statutory limitation. Court exercised discretionary power, permitting appeal if 25% disputed tax deposited within 30 days. Order directed release of lien, de-freezing bank account, and expedited appeal processing. Writ petition disposed without costs.

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Issues involved: Writ petition for a Writ of Certiorarified Mandamus to quash an order, condone delay in filing appeal, release amount in lien, and de-freeze bank account.

Summary:
The petitioner, an assessee under the GST Act, sought to challenge an adverse assessment order by the second respondent. The statutory appeal had to be filed within 90 days, extendable by a further 30 days with an application to condone the delay. The petitioner filed the appeal beyond the condonable period, citing health issues as the reason for the delay. The first respondent rejected the appeal as not maintainable due to being beyond the condonable period. However, the court exercised discretion in favor of the petitioner, allowing the appeal to be entertained and disposed of on merits if 25% of the disputed tax is deposited within 30 days. The judgment directed the release of the amount in lien and de-freezing of the petitioner's bank account, with the appeal to be processed expeditiously.

In conclusion, the Writ Petition was disposed of with the mentioned directions, and no costs were awarded. The connected Miscellaneous Petition was closed accordingly.

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