GST appeal remand on fresh merits review, subject to additional pre-deposit, reply filing, and lifting of bank attachment.

A writ challenge to rejection of a delayed GST appeal was not sustained on merits, and the matter was remitted for fresh adjudication. The petitioner had already made a 10% pre-deposit and was directed to deposit an additional 40% of the disputed tax, file a further reply with supporting documents, and treat the impugned assessment order as an addendum to the show-cause notice. On compliance, the authority was required to hear the petitioner and pass a fresh order, and the bank attachment was to be lifted.

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Issues: Whether the writ petition challenging rejection of the appeal against the GST assessment order warranted remand for fresh consideration on merits, with consequential relief regarding pre-deposit and bank attachment.

Analysis: The petitioner had filed the statutory appeal beyond limitation but had already made a 10% pre-deposit at the time of filing. Taking note of the petitioner's submission and the course adopted in similar matters, the impugned order was not sustained on merits and the matter was sent back for fresh adjudication. The petitioner was directed to deposit an additional 40% of the disputed tax in cash or through the Electronic Cash Register, file an additional reply with supporting documents, and have the impugned order treated as an addendum to the show cause notice. On such compliance, the authority was required to pass a fresh order after hearing the petitioner, and the bank attachment would stand lifted.

Conclusion: The matter was remitted to the assessing authority for fresh orders on merits subject to compliance with the stipulated pre-deposit and filing requirements, and the interim bank attachment was directed to be vacated upon such compliance.

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