Permission to file statutory appeal under CGST Act considered; order quashed and matter remitted subject to deposit.

Permission to file a statutory appeal under the GST enactment was considered where the limitation period had expired and the petitioner failed to reply to the assessment order; the court treated condonation of delay as central to entitlement to relief and therefore addressed delay before entertaining the appeal, resulting in the quashing of the impugned order and remitting the matter to the original authority for fresh adjudication. The remand was made subject to the petitioner depositing the full tax amount confirmed in the assessment from the petitioners electronic cash register within thirty days.

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Issues: Whether the assessment order dated 22.04.2024 should be quashed and the matter remitted to the Original Authority for fresh adjudication subject to deposit of the disputed tax and related conditional reliefs.

Analysis: The Court considered the petitioner's failure to file appeal within the statutory period and the petitioner's submission that the disputed tax was recovered from the petitioner's Electronic Cash Register. The Court, following its consistent view in similar cases, addressed the remedial course available when assessment has been rendered and the assessee seeks relief despite delay. The Court required the petitioner to deposit the entire tax amount confirmed by the impugned order within thirty days and to file a reply to the Show Cause Notice treating the impugned order as an addendum, after which the Original Authority is to pass a fresh order on merits within a stipulated timeframe. The Court also provided for set-off of any amounts already recovered during a specified period and for automatic vacation of bank attachment upon compliance, while preserving the authority's power to proceed if the petitioner fails the stipulated conditions.

Conclusion: The assessment order dated 22.04.2024 is quashed and the matter is remitted to the Original Authority for fresh adjudication on merits, subject to the petitioner depositing the entire disputed tax within thirty days, filing a reply to the Show Cause Notice, and compliance with the Court's stipulated conditions; set-off, vacation of bank attachment, and consequences of non-compliance are as directed by the Court.

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