GST writ not maintainable where statutory appeal was available; appeal permitted on 25% pre-deposit and limitation protection.

A writ challenge to a GST demand order was treated as inappropriate where a statutory appeal was available and the limitation for filing that appeal had already expired. The petitioner was nevertheless permitted to pursue the appellate remedy on compliance with a 25% pre-deposit of the disputed tax within the stipulated period, with any amount already recovered to be adjusted against that liability. If the appeal is filed within time, the Appellate Authority is to decide it on merits without reference to limitation. The writ petition was not entertained on merits, and the matter was directed to the appellate forum.

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Issues: Whether the writ petition challenging the GST demand order was maintainable in view of the statutory appellate remedy and the expired limitation, and whether liberty could be granted to pursue appeal with pre-deposit.

Analysis: The impugned GST order was amenable to appeal, but the petitioner had not filed the statutory appeal within the prescribed period. The Court treated the writ petition as not the proper course when an appellate remedy was available and the limitation had already expired. At the same time, considering that the petitioner may have a case on merits, the Court granted permission to pursue the appeal on compliance with a 25% pre-deposit of the disputed tax within the stipulated period, with adjustment of any amount already recovered towards that liability. If such appeal is filed within time, the Appellate Authority is to decide it on merits without reference to limitation.

Conclusion: The writ petition was not entertained on merits and the petitioner was directed to work out the appellate remedy, subject to the stated pre-deposit condition.

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