Availment of Input Tax Credit entitlement under concessional notificationstatutory remedy allowed within 30 days subject to 25% deposit.

Challenge concerned entitlement to input tax credit under a concessional notification; petitioner failed to provide particulars in statutory reply to substantiate entitlement, and instead relied on invoices, leading to adverse confirmation of demand. Several disputed questions of fact were identified as matters for the appellate forum to examine, and petitioner had not filed the prescribed statutory remedy within time. Court granted limited relief by permitting filing of the statutory remedy within thirty days of service of the order, conditioned on deposition of twenty-five percent of the disputed tax within that period.

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Issues: Whether the petitioner can be permitted to file a statutory appeal against the assessment order dated 27.05.2025 outside the prescribed period and obtain consideration on merits despite delay, subject to depositing 25% of the disputed tax; and whether the claim for concessional rate under Notification No.11/2017-Central Tax (Rate) can be finally adjudicated by this Court.

Analysis: The impugned assessment confirming demand arises from a Show Cause Notice and involves disputed questions of fact concerning entitlement to concessional rate under Notification No.11/2017-Central Tax (Rate) and the related availability or reversal of input tax credit as contemplated by Explanation 4(iv) and Section 17(2) of the CGST Act, 2017. Such factual and mixed questions are within the jurisdiction of the statutory Appellate Authority and are not amenable to final determination in writ proceedings under Article 226. The petitioner did not file the statutory appeal within the prescribed time but sought relief before this Court at admission stage. In exercise of discretionary jurisdiction, the Court permitted revival of the statutory remedy by allowing the petitioner to file the appeal within thirty days from receipt of the order, subject to a pre-deposit of 25% of the disputed tax; the Appellate Authority was directed to consider and dispose of the appeal on merits without further reference to limitation. Amounts already recovered shall be adjusted towards the pre-deposit; the petitioner is entitled to present and substantiate the claim before the Appellate Authority.

Conclusion: Liberty granted to the petitioner to file the statutory appeal within thirty days with a condition of depositing 25% of the disputed tax; the Appellate Authority to decide the appeal on merits without reference to limitation. This relief is partly in favour of the petitioner (assessee) and does not decide entitlement to the concessional rate under Notification No.11/2017-Central Tax (Rate).

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