2025 (9) TMI 113 - HC - GST

Assessment orders quashed and remitted: petitioner must deposit 25% disputed tax within 30 days and file DRC-01

HC quashed the impugned assessment orders and remitted the matter to the first respondent subject to conditions: the petitioner must deposit 25% of the ... Dismissal of appeal on the ground that there was a delay of 42 days in filing the appeal - petitioner submits that no reply was filed to the show cause notice, and consequently, the petitioner suffered the assessment order dated 30.11.2024 for the Assessment Year 2023-2024 - HELD THAT:- This Court is inclined to quash the impugned orders and remit the matter back to the first respondent, subject to the following conditions:- (i) The petitioner shall deposit 25% of the disputed tax amount through the electronic cash ledger within a period of 30 days from the date of receipt of a copy of this order. (ii) The petitioner shall also file a reply to the show cause notice in Form GST DRC - 01 dated 20.08.2024, treating the impugned assessment order dated 30.11.2024 as an addendum to the said notice, within the above said period. (iii) Upon such compliance, the first respondent shall pass a fresh final order, in accordance with law and after providing an opportunity of personal hearing to the petitioner. (iv) In the event of non-compliance with the above stipulations, it shall be open to the respondents to proceed against the petitioner as if the Writ Petition had been dismissed on merits. Petition disposed off. The petitioner challenged the assessment order dated 30.11.2024 (confirming demand in Form GST DRC-01 dated 20.08.2024) and the appellate rejection dated 22.05.2025 (appeal denied for 42-day delay). The petitioner had not replied to the show cause notice and therefore suffered the assessment. Reliance was placed by respondents on authoritative decisions including M/s. Singh Enterprises v. Commissioner of Central Excise, CCE & Customs v. Hongo India (P) Ltd., and Assistant Commissioner (CT), LTU, Kakinada v. Glaxo Smith Kline Consumer Health Care Ltd. The Court quashed the impugned orders and remitted the matter to the first respondent, subject to conditions: (i) deposit 25% of the disputed tax through the electronic cash ledger within 30 days; (ii) file a reply to the show cause notice in Form GST DRC-01, 'treating the impugned assessment order dated 30.11.2024 as an addendum' within that period; (iii) first respondent to pass a fresh final order after affording personal hearing; and (iv) non-compliance permits respondents to proceed as if the writ petition were dismissed on merits. Petitioner had already deposited 10%, so only 15% remains. No costs.