Remittal with pre-deposit requires deposit from electronic cash ledger and filing reply for fresh adjudication and vacation of bank attachment.

The Assessment Order for tax period 2017-2018 is remitted for fresh adjudication subject to conditional compliance: the petitioner must deposit the disputed tax amount of Rs. 2,05,652 from its electronic cash ledger within 30 days and file a reply to the show cause notice; on such compliance the respondent must verify prior recoveries, adjust amounts as necessary, pass a final order preferably within three months, and vacate the bank attachment; failure to comply authorises the respondent to proceed as if the petition were dismissed. The order balances pre-deposit practice with timelines for fresh consideration and verification.

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Issues: Whether the impugned Assessment Order dated 20.12.2023 should be quashed/remitted for fresh adjudication and on what terms of interim compliance and relief (deposit, filing of reply, and vacation of bank attachment).

Analysis: The Court examined the petition seeking relief against the Assessment Order for tax period 2017-2018 and considered the factual position including delay in approaching the court, expiry of the statutory appeal period under Section 107 of the respective GST enactments, prior authorities applying conditional remittal with deposit requirements, and the Respondent's submissions regarding non-cooperation. Balancing the interests of the Assessee and the Revenue, the Court applied the approach of remitting matters for fresh consideration subject to pre-deposit and compliance, setting timelines for deposit and submission of reply, directions for verification and adjustment of any amounts already recovered, and conditional vacation of bank attachment upon compliance and not being in arrears for other periods. The Court also provided that failure to comply would entitle the Respondent to proceed as if the petition were dismissed.

Conclusion: The impugned Assessment Order is remitted to the first Respondent for fresh adjudication on merits subject to the petitioner depositing the entire disputed tax of Rs. 2,05,652/- from the petitioner's electronic cash register within 30 days and filing a reply to the Show Cause Notice; on compliance the Respondent shall pass final order preferably within three months and the bank attachment shall stand vacated; failure to comply permits the Respondent to proceed as if the writ petition were dismissed.

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