Writ jurisdiction and belated GST appeal: High Court allowed merits hearing subject to deposit and limitation waiver.

In exercise of writ jurisdiction, the Madras HC allowed the petitioner to pursue a belated statutory appeal against a GST assessment order, subject to compliance with a deposit condition. The Court held that, in appropriate cases, a time-barred appeal may be entertained on merits despite expiry of limitation, and directed filing within 30 days with deposit of 10% of the disputed tax under the GST enactments. The appellate authority was directed to decide the appeal on merits and in accordance with law without reference to limitation. The assessment order itself was not examined on merits under Article 226.

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Issues: Whether, in exercise of writ jurisdiction, the petitioner could be permitted to pursue a belated statutory appeal against the GST assessment order and have the appeal entertained on merits notwithstanding expiry of limitation.

Analysis: The dispute was not examined on merits under Article 226 of the Constitution of India. The petitioner was found entitled, in the exercise of discretionary writ jurisdiction, to pursue the statutory appellate remedy despite the delay, having regard to the stated financial difficulties. The Court directed that the appeal be filed within 30 days and made its entertainment conditional upon deposit of 10% of the disputed tax as contemplated under Section 107 of the GST enactments. The appellate authority was directed to decide the appeal on merits and in accordance with law without reference to limitation.

Conclusion: The petitioner was granted liberty to file the statutory appeal subject to compliance with the deposit condition, and the appeal was directed to be heard on merits without being defeated by limitation.

Final Conclusion: The writ petition was disposed of by preserving the petitioner's appellate remedy and by directing consideration of the appeal on merits, while leaving the assessment order itself unexamined in writ jurisdiction.

Ratio Decidendi: A writ court may, in appropriate cases, permit pursuit of a time-barred statutory appeal and direct its consideration on merits, subject to compliance with conditions imposed by the Court, without adjudicating the underlying assessment on merits.

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