Conditional remand in GST matters permits fresh adjudication with pre-deposit safeguards and automatic lifting of attachment on compliance.

Where a taxpayer did not respond to the show cause notice or attend personal hearings, and the statutory appeal period had expired, the High Court granted conditional remand for fresh adjudication instead of leaving the GST order undisturbed. The petitioner was required to file a reply and make a 50% cash deposit of the disputed tax within the stipulated time. The bank account attachment was directed to stand automatically vacated on compliance with those conditions, subject to the absence of other arrears. The relief preserved the Revenue's right to proceed in accordance with law if default occurred.

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Issues: (i) Whether the impugned GST order should be set aside and the matter remitted for fresh adjudication despite expiry of the statutory appeal period. (ii) Whether the bank account attachment should be vacated on compliance with the directions imposed by the Court.

Issue (i): Whether the impugned GST order should be set aside and the matter remitted for fresh adjudication despite expiry of the statutory appeal period.

Analysis: The petitioner had not replied to the show cause notice or attended the personal hearings, and the statutory appeal remedy had also become time-barred. To balance the interests of the assessee and the Revenue, the Court directed remand for fresh consideration, while requiring the petitioner to file a reply and make a cash deposit of 50% of the disputed tax within the stipulated period.

Conclusion: The matter was remitted to the respondent for passing a fresh order on compliance with the specified conditions.

Issue (ii): Whether the bank account attachment should be vacated on compliance with the directions imposed by the Court.

Analysis: The directions tied vacating the attachment to timely compliance with the pre-deposit and filing of reply, and made clear that the attachment would not continue once the stipulated conditions were satisfied and no other arrears remained.

Conclusion: The bank attachment was directed to stand automatically vacated upon compliance with the conditions.

Final Conclusion: The writ petition was disposed of by granting conditional relief to the petitioner in the form of remand and consequential lifting of attachment upon compliance, while preserving the respondent's right to proceed in accordance with law in case of default.

Ratio Decidendi: Where a taxpayer has not participated in the adjudication and the statutory appeal remedy is time-barred, the Court may grant conditional remand with pre-deposit safeguards to balance the interests of the assessee and the Revenue.

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