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of <h1>Excess input tax credit demand assessment challenged by writ, appeal u/s107 required; appeal allowed with 50% deposit</h1> The dominant issue was whether a writ petition could be entertained against an assessment raising excess ITC demand where the statute provided an ... Excess claim of iTC - Applicability of time limitation - HELD THAT:- The petitioner ought to have filed an appeal against the impugned order in a timely manner before the Appellate Commissioner under Section 107 of the respective GST enactment - Under similar circumstances, liberty is given to the petitioner to file an appeal before the Appellate Authority, subject to the deposit of 10% to 100% of the disputed tax depending upon the lengthy of delay in approaching Court. Therefore, to balance the interest of both parties, viz., the Assessee and the Revenue, the liberty is granted to the petitioner to challenge the assessment order before the Appellate Authority subject to the petitioner depositing 50% of the disputed tax in cash or from the Petitioner’s Electronic Cash Register within a period of 30 days from the date of receipt of a copy of this order - In case the petitioner fails to comply with any of the stipulations, the respondent is at liberty to proceed against the petitioner to recover the tax in accordance with law, as if this writ petition was dismissed in limine today. Petition disposed off. The petitioner challenged an assessment order dated 21.08.2024, preceded by a Show Cause Notice (DRC-01) dated 21.05.2024 and a reply dated 03.08.2024. After considering the reply, the authority confirmed demands on the ground of 'Excess claim of ITC,' including tax, interest, and penalty, aggregating to 16,21,337. The Court held that the petitioner 'ought to have filed an appeal... before the Appellate Commissioner under Section 107' of the GST enactment. To 'balance the interest of both parties, viz., the Assessee and the Revenue,' the Court granted liberty to pursue the statutory appeal, conditional upon depositing '50% of the disputed tax in cash or from the... Electronic Cash Register' within 30 days of receiving the order. Upon such compliance, the Appellate Authority must decide the appeal 'on merits, without further reference to limitation,' and the bank account attachment 'shall also stand automatically raised/vacated,' provided there are no other arrears. Non-compliance permits recovery proceedings 'as if this writ petition was dismissed in limine today,' with notice to be given before any adverse appellate order.
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