Writ remand in GST dispute: fresh adjudication allowed despite time-barred appeal, subject to conditional pre-deposit and reply.

Where the statutory GST appeal under Section 107 had become time-barred and the assessee had not used the opportunity of personal hearing, the High Court exercised writ jurisdiction to avoid final adjudication on merits and instead remitted the matter for fresh consideration. The remand was made conditional on the assessee filing a reply with supporting documents and depositing 50% of the disputed tax in cash within the stipulated time. On compliance, the bank attachment was to be lifted and the authority was to decide the dispute afresh in accordance with law; on non-compliance, further proceedings could continue.

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Issues: Whether the impugned GST order should be interfered with in writ jurisdiction where the statutory appeal under Section 107 had become time-barred, and whether the matter should be remitted for fresh adjudication subject to a pre-deposit condition.

Analysis: The writ was entertained at the admission stage after noting that the appeal period had expired and that the petitioner had not availed the opportunity of personal hearing in response to the show cause notice. To balance the interests of both sides, the order under challenge was not finally sustained or annulled on merits; instead, the matter was sent back for a fresh decision with a condition of depositing 50% of the disputed tax in cash within the stipulated time, along with a reply and supporting documents. On compliance, the bank attachment was directed to stand vacated and the respondent was to decide the matter afresh on merits.

Conclusion: The writ petition was disposed of by remanding the matter to the assessing authority with a conditional pre-deposit and liberty to proceed in accordance with law upon non-compliance.

Final Conclusion: The petitioner obtained limited relief by way of remand for fresh adjudication, but only upon compliance with the specified deposit and reply requirements.

Ratio Decidendi: In writ jurisdiction, where the statutory appellate remedy has become time-barred and the assessee had not availed the opportunity of hearing, the Court may remit the matter for fresh consideration subject to a reasonable pre-deposit to balance the interests of the assessee and the revenue.

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