Conditional writ disposal on rectification rejection, with appellate remedy, partial pre-deposit, and cooperation required before reconsideration.

A writ petition challenging rejection of a rectification request was disposed of with a conditional direction after the petitioner had not cooperated before the authority and had an available appellate remedy. The Court balanced the competing interests by requiring a partial pre-deposit before further relief, reflecting the statutory pre-deposit requirement linked to appeal. It also directed the petitioner to cooperate and furnish the records needed for reconsideration of the rectification application. On compliance, the respondent was required to pass a final order on merits within three months; failing compliance, the respondent could proceed as if the writ petition had been dismissed.

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Issues: Whether the writ petition challenging rejection of the rectification request and seeking fresh consideration of the assessment could be disposed of with a conditional direction, having regard to the petitioner's non-participation before the authority and the availability of an appellate remedy.

Analysis: The rectification request had been rejected by a reasoned order after the petitioner did not cooperate in the proceedings and sought time on the ground of unavailability of counsel. The petitioner was noted to have an appellate remedy, and the Court balanced the interests of both sides by directing a partial pre-deposit, taking into account the disputed tax and the statutory requirement of pre-deposit for appeal. The petitioner was also directed to cooperate and furnish the records necessary for consideration of the rectification application.

Conclusion: The writ petition was disposed of with a conditional direction to deposit Rs. 15,00,000/- within the stipulated time, failing which the respondent was at liberty to proceed as if the writ petition had been dismissed; on compliance, the respondent was to pass a final order on merits within three months.

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