Conditional remand in GST dispute: fresh consideration allowed on pre-deposit, reply filing, and interim protection.

A GST assessment challenged after expiry of the statutory appeal period was interfered with on a limited basis because the taxpayer had not filed a reply or attended the personal hearing. The matter was remitted for fresh consideration on condition that the taxpayer deposit 25% of the disputed tax in cash within 30 days and submit a reply with supporting documents. Any amount already recovered was to be adjusted against the pre-deposit, subject to verification. On compliance, the bank attachment would be lifted and the authority would decide the matter afresh on merits; on default, recovery could continue.

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Issues: Whether the impugned GST order should be interfered with and the matter remitted for fresh consideration on compliance with a pre-deposit condition.

Analysis: The writ petition was disposed of at the admission stage. The impugned order was passed after the petitioner did not file a reply or appear for personal hearing, and the statutory appeal period under Section 107 of the respective GST enactments, 2017 had already expired. To balance the interests of both sides, the matter was remitted to the first respondent for a fresh order, subject to the petitioner depositing 25% of the disputed tax in cash within 30 days and filing a reply with supporting documents. Any amount already recovered was directed to be adjusted towards the pre-deposit, subject to verification. If the petitioner complied, the bank attachment would stand vacated and the first respondent would pass a fresh order on merits after notice; failing compliance, recovery could proceed as if the writ petition had been dismissed.

Conclusion: The impugned order was not finally sustained on merits; the matter was remitted for fresh adjudication subject to the specified pre-deposit and filing of reply.

Final Conclusion: The writ petition was disposed of by granting conditional remand and interim protection, while preserving the revenue's right to proceed upon non-compliance.

Ratio Decidendi: Where an assessment order is challenged after expiry of the appeal period, the Court may remit the matter for fresh adjudication subject to a quantified pre-deposit and filing of objections to balance the interests of the assessee and the revenue.

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