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Issues: Whether the petitioner should be relegated to the appellate remedy against the impugned GST assessment order with a condition of pre-deposit, and whether recovery should remain in abeyance upon compliance.
Analysis: The impugned order sustained certain demands and dropped others. The writ court did not undertake a merits adjudication of the tax demands, but granted liberty to invoke the appellate remedy. The appellate recourse was made conditional on depositing 50% of the disputed tax within the stipulated time, and the appeal was to be decided on merits in accordance with law upon such compliance. The order also protected the petitioner from further recovery action so long as the stipulated pre-deposit and filing requirement were satisfied.
Conclusion: The petitioner was permitted to pursue the statutory appeal subject to 50% pre-deposit, and further recovery under the impugned order was kept in abeyance on compliance.
Final Conclusion: The writ petition was disposed of by directing the petitioner to pursue the appellate remedy under conditional pre-deposit, without any merits determination on the tax liability.
Ratio Decidendi: Where an efficacious appellate remedy is available, the writ court may permit recourse to that remedy subject to a stipulated pre-deposit and may protect the assessee from coercive recovery upon compliance.
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