Tax Assessment Challenge Dismissed: Petitioners Granted 30-Day Window to Deposit 25% and Appeal Commissioner's Decision

HC dismissed writ petitions challenging tax assessment orders. Petitioners failed to file timely appeals. Court granted liberty to approach Appellate Commissioner by depositing 25% disputed tax within 30 days. Appeals to be examined on merits without limitation considerations. Writ petitions disposed of without costs.

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Issues Involved:
Challenged impugned orders for respective Assessment Years, failure to file appeal in time, opposition by Government Advocate, applicability of Supreme Court decisions on time-barred appeals, consideration of arguments by learned counsel, deposit of disputed tax for appeal before Appellate Commissioner, disposal of Writ Petitions.

Analysis:
The Writ Petitions were filed challenging impugned orders for different Assessment Years. The petitioners had replied to show cause notices but failed to file appeals within the specified timeframe. The Government Advocate and Senior Standing Counsel opposed the Writ Petitions, citing decisions of the Hon'ble Supreme Court on time-barred appeals. The Court considered arguments presented by both parties but decided that questions of law could not be entertained at that stage. The petitioners were granted liberty to seek remedy before the Appellate Commissioner by depositing 25% of the disputed tax within 30 days. This deposit was required under Section 107 of the GST Act, with 10% being mandatory and an additional 15% for approaching the Court after the limitation period had expired. The Court ordered that the appeals would be examined and decided on merits without considering the limitation issue. Finally, the Writ Petitions were disposed of with no costs, and connected Miscellaneous Petitions were closed.

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