Conditional remand in GST dispute allowed fresh adjudication after pre-deposit, with bank attachment lifted on compliance.

Where the statutory appeal period had expired, the matter was nevertheless remitted for fresh consideration on equitable terms. The petitioner was required to deposit 25% of the disputed tax in cash and file a reply with supporting documents, treating the assessment order as an addendum to the show cause notice. On such compliance, the authority was to pass a fresh order on merits in accordance with law, and the bank attachment was to stand vacated automatically. In default, recovery could proceed as if the writ petition had been dismissed in limine.

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Issues: Whether the impugned GST assessment order and consequential demand summary should be interfered with and the matter remitted for fresh consideration subject to pre-deposit, and whether the bank attachment could be lifted on compliance.

Analysis: The writ petition was entertained notwithstanding expiry of the appellate limitation under Section 107, and the Court adopted the course followed in similar matters of remitting the case for fresh adjudication on terms. To balance the interests of the assessee and the revenue, the petitioner was required to deposit 25% of the disputed tax in cash within the stipulated time and to file a reply with supporting documents treating the impugned order as an addendum to the show cause notice. On such compliance, the respondent was directed to pass a fresh order on merits in accordance with law, and the bank attachment was to stand vacated automatically. In default, recovery could proceed as if the writ petition had been dismissed in limine.

Conclusion: The matter was remitted for fresh adjudication subject to payment of 25% of the disputed tax and filing of a reply, with consequential lifting of bank attachment on compliance.

Final Conclusion: The writ petition was not finally decided on the tax liability, but was disposed of by granting conditional remand and consequential interim relief tied to compliance.

Ratio Decidendi: In cases where the statutory appeal period has expired, the Court may remit the matter for fresh consideration on equitable terms, including a pre-deposit, so as to balance the rights of the assessee and the revenue.

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