Delay in Challenging Assessment: writ relief refused where participation and delay occurred; appeal allowed subject to pre-deposit.

Challenge to an uploaded assessment and consequent bank attachment was held inappropriate for writ relief where petitioner had participated in proceedings, failed to comply with fresh notices after change of adjudicating officer, and unreasonably delayed contesting the assessment for 11 months; the plea of ignorance of the portal-uploaded order was rejected. The court directed that the statutory appellate remedy is the proper forum, permitting conditional procedural liberty to pursue appeal subject to agreed payment/pre-deposit terms, resulting in an outcome favourable to the revenue.

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Issues: Whether the writ petition challenging the assessment order dated 30.03.2025 and the consequent bank attachment is maintainable and deserving of relief despite the petitioner's unexplained delay and plea of unawareness of the assessment order.

Analysis: The petitioner had participated in the proceedings by filing a reply and attending personal hearing; subsequently a change of proper officer led to fresh notices for documents and hearing which the petitioner failed to comply with. The assessment order was uploaded on 30.03.2025 and the petitioner filed an application for cancellation of GST registration on 26.03.2025; registration was cancelled on 23.04.2025. The petitioner remained aware of proceedings earlier but did not monitor the GST portal for developments and did not challenge the assessment for a period of 11 months. The quantification of tax liability preceded the cancellation application and was substantial. In these circumstances the plea of ignorance of the uploaded assessment order was held unacceptable; however the petitioner was granted conditional procedural liberty to pursue the appellate remedy on payment terms agreed with the department.

Conclusion: In favour of Revenue.

Ratio Decidendi: Where a party has participated in statutory adjudicatory proceedings, failed to comply with subsequent notices and unreasonably delayed challenging an assessment that was uploaded on the statutory portal, writ relief is not appropriate and the proper remedy is to approach the statutory appellate forum subject to applicable pre-deposit conditions.

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