GST writ challenge after delayed appeal and pre-deposit default: conditional relief granted on deposit terms.

A belated writ challenge to a GST demand order under section 73, filed after no reply to the show-cause notice and after dismissal of the statutory appeal for delay and non-compliance with the section 107 pre-deposit requirement, was not considered fit for unconditional interference on merits or natural justice grounds. The Court nevertheless noted that similar matters had been granted relief on terms and adopted that course by making relief conditional on deposit of 25% of the disputed tax within the stipulated time, after which the order would be quashed and the matter reconsidered after reply and hearing.

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Issues: Whether the assessment order passed under the Goods and Services Tax enactments could be interfered with in writ jurisdiction after delay and failure to comply with the appellate pre-deposit requirement, and whether conditional relief could be granted.

Analysis: The writ petition challenged a demand order passed under section 73 after the petitioner had not replied to the show cause notice and had also filed a belated appeal that was dismissed for delay and for non-compliance with the statutory pre-deposit requirement under section 107. The challenge at such a late stage on merits or on alleged violation of natural justice was held not to merit interference, but the Court found that in similar matters relief had been granted on terms and saw no reason to depart from that course.

Conclusion: The assessment order was not interfered with unconditionally, but conditional relief was granted by directing deposit of 25% of the disputed tax within the stipulated time, after which the impugned order would stand quashed and the matter would be reconsidered after reply and hearing; failing compliance, the petition would stand dismissed and recovery could proceed.

Final Conclusion: The writ petition was disposed of by granting conditional relief to the petitioner, with the assessment order kept in abeyance subject to compliance and further proceedings to follow on merits thereafter.

Ratio Decidendi: A belated writ challenge to a tax assessment, coupled with non-compliance with the statutory appellate pre-deposit regime, may be declined on merits, yet the Court may still grant conditional relief on terms in appropriate cases.

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