Statutory appeal subject to conditional deposit and payment certificate; merits hearing and bank attachment vacated on compliance.

Liberty granted to prefer a statutory appeal conditioned on depositing 50% of the disputed tax and producing a payment certificate; upon compliance the appellate authority must decide the appeal on merits without treating limitation as a bar, and the bank attachment will automatically be vacated provided no other arrears exist. Failure to meet stipulations permits respondents to resume tax recovery as if the petition were dismissed. Rectification application was rejected and the assessment order confirmed after no reply to a show cause notice. HC order disposes the petition with these operative directions.

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Issues: Whether the petitioner should be granted liberty to prefer an appeal against the impugned GST assessment order and whether interim relief in the form of vacating the bank attachment should be granted subject to specified deposit and compliance conditions.

Analysis: The petition challenges the Assessment Order dated 27.04.2024 and the rejection of rectification. The relief granted is procedural and conditional: liberty is permitted to prefer an appeal before the Appellate Authority together with requisite documents to substantiate the defence, subject to the petitioner depositing 25% of the disputed tax over and above amounts already paid within 30 days from receipt of the order. The petitioner must procure from the tax officer a certificate evidencing the earlier payment of Rs. 5,75,646/- and place it before the Appellate Authority. On compliance with these stipulations, the Appellate Authority is directed to decide the appeal finally on merits without reference to limitation. The bank account attachment will be automatically vacated upon compliance; the order further clarifies that lifting of the bank attachment is subject to the petitioner depositing 50% of the disputed tax as ordered and not having arrears of other amounts. Failure to comply permits respondents to resume recovery proceedings as if the petition were dismissed.

Conclusion: Liberty granted to prefer appeal subject to depositing 25% of the disputed tax (over and above amounts already paid) within 30 days and producing a payment certificate; on such compliance the Appellate Authority shall decide the appeal on merits without reference to limitation and the bank attachment shall be vacated subject to the specified deposit and non-arrears condition; failure to comply permits respondents to proceed with recovery.

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