Limited writ interference in GST assessment: demand on defect No. 10 set aside, remand ordered, appellate remedy left open.

An assessment order under GST Section 73 was challenged in writ jurisdiction on the basis of defect No. 10 and other objections. The High Court interfered only to the limited extent of defect No. 10, quashed that part of the demand, and remitted the matter for a fresh de novo decision by the authority. For the remaining issues, the court declined writ adjudication and left the petitioner to pursue the statutory appellate remedy.

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Issues: Whether the impugned GST assessment order confirming demand, particularly in relation to defect No. 10, warranted interference in writ jurisdiction, and whether the petitioner should be relegated to the statutory appellate remedy for the remaining issues.

Analysis: The assessment arose from proceedings under Section 73 of the GST enactments. The Court noted the petitioner's challenge to the confirmation of demand and the surrounding factual aspects relating to defect No. 10, while also noting that other objections did not require writ adjudication and could be pursued in appeal. In view of the consistent approach followed in similar matters, the Court interfered only with the demand confirmed in respect of defect No. 10 and directed a fresh de novo decision by the authority. For the remaining issues, the petitioner was left at liberty to avail the statutory appellate remedy.

Conclusion: The impugned assessment order was quashed only to the extent of defect No. 10, the matter was remitted for fresh consideration, and the petitioner was relegated to the appellate remedy for the balance issues.

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