GST demand remitted for fresh adjudication subject to reply, pre-deposit, and automatic lifting of bank attachment on compliance.

The Madras HC directed remittal of a GST demand for fresh consideration on the filing of a reply and compliance with a pre-deposit condition, despite the expiry of the statutory appeal period. The petitioner was required to file a reply to the show-cause notice with supporting documents, after which the respondent was to pass a fresh order in accordance with law. The court also required a pre-deposit of 25% of the disputed tax within 30 days, with a reduced deposit of 15% if the amount earlier stated to have been deposited had already been adjusted towards the liability. On compliance, the bank attachment was to stand automatically vacated.

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Issues: Whether the writ petition should be disposed of by remitting the GST demand to the respondent for fresh consideration, subject to pre-deposit and filing of a reply.

Analysis: The writ petition was entertained despite the expiry of the statutory appeal period, and the matter was sent back for a fresh order on merits. The petitioner was directed to make a pre-deposit of 25% of the disputed tax within 30 days, with a reduced deposit of 15% if the amount stated to have been deposited earlier had already been adjusted towards the liability. The petitioner was also required to file a reply to the show-cause notice with supporting documents, whereupon the respondent was to pass a fresh order in accordance with law. Upon compliance, the bank attachment was to stand automatically vacated.

Outcome: The matter was remitted to the respondent for fresh adjudication on conditions, with consequential directions regarding pre-deposit, reply, and lifting of bank attachment on compliance.

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