Impugned orders quashed; matters remitted for fresh adjudication after deposits, applicant ordered to pay extra 15% within 30 days

The HC quashed the impugned orders dated 21.12.2024 and remitted the matters to the first respondent for fresh adjudication on merits and in accordance with law. Although the second respondent had rightly rejected the appeals as time-barred under the cited Supreme Court precedents, the Court noted the applicant had deposited 100% of the disputed tax for October and December 2023 and 10% for November 2023, and therefore granted relief. The applicant must pay an additional 15% of the November 2023 disputed tax in cash via Electronic Cash Register within 30 days; petition disposed.

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Petitions challenged impugned assessment/orders dated 21.12.2024 and subsequent rejection of appeals (30.05.2025). Petitioner did not reply to the Show Cause Notices nor attend personal hearing and filed appeals 62 days beyond the condonable period under Section 107 of the GST enactment. The appellate rejections were held to be consistent with Supreme Court precedents, including "Singh enterprises Vs CCE" (2008) 3 SCC 70 and "CCE and Customs Vs Hongo India (P) Limited" (2009) 5 SCC 791. Noting that the petitioner had deposited 100% of disputed tax for October and December 2023 and 10% for November 2023, the court quashed the impugned orders dated 21.12.2024 and remitted the matters to the first respondent for fresh orders on merits and in accordance with law. Conditions: pay an additional 15% of disputed tax for November 2023 in cash via Electronic Cash Register within 30 days; file reply treating it as an addendum to the Show Cause Notices within 30 days. On compliance, fresh orders to be passed preferably within three months; failure permits respondents to proceed as if writs were dismissed. No costs.

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