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<h1>FORM GST DRC-07 order quashed, matter remitted; petitioner to deposit 25% disputed tax under Section 107 within 30 days</h1> HC quashed the impugned order in FORM GST DRC-07 and remitted the matter to the 1st respondent to pass a fresh order. The court noted the limitation for ... Challenge to impugned Order in FORM GST DRC-07 which was preceded by a Show Cause Notice in GST DRC-01 - limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Orders has already expired - HELD THAT:- The order has been quashed and case has been remitted back to the 1st Respondent to pass a fresh order on terms subject to such Assessee depositing 25% to 100% of the disputed tax depending upon the length of delay in approaching the Court. I do not find any reason to take a different view in this case. Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, the case is remitted back to the 1st Respondent to pass a fresh order subject to the Petitioner depositing 25% of the disputed tax in cash from the Petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order. Petition disposed of by way of remand. Petitioner challenged FORM GST DRC-07 dated 21.02.2025 (following Show Cause Notice GST DRC-01 dated 25.11.2024). Petitioner neither filed a reply nor attended personal hearings; limitation for appeal under Section 107 expired. Court, following precedents, quashed the impugned order and remitted the matter to the 1st Respondent 'to pass a fresh order' subject to conditions. Petitioner must, within 30 days of receipt of this order, 'deposit[] 25% of the disputed tax in cash from the Petitioner's Electronic Cash Register' and file a reply to the Show Cause Notice treating the impugned order as an addendum. Amounts already recovered shall be adjusted towards the pre-deposit, subject to verification. On compliance, the 1st Respondent shall pass a final order on merits preferably within three months and the bank account attachment shall be vacated. Failure to comply permits the 1st Respondent to proceed to recover tax 'as if this Writ Petition was dismissed in limine today.' Recovery of the 25% relates only to the impugned 21.02.2025 order. No costs.
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