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Issues: Whether the writ petition challenging the GST assessment order should be entertained in the face of the statutory appellate remedy, and whether the petitioner should be permitted to pursue the appeal subject to pre-deposit.
Analysis: The impugned order related to confirmation of tax, interest, and penalty under the GST law. The petition was filed after expiry of the statutory period for appeal, and the order records that the petitioner had not availed the statutory reliefs available under section 74 of the GST enactment. In these circumstances, the petition was not examined on merits in writ jurisdiction. Instead, liberty was granted to approach the appellate authority with a pre-deposit of 25% of the disputed tax amount, and any amount already recovered was directed to be adjusted towards the pre-deposit. Consequential directions were also issued regarding consideration of the appeal on merits and lifting of bank attachment upon compliance.
Conclusion: The writ petition was not entertained on merits, but the petitioner was given liberty to file a statutory appeal subject to pre-deposit and compliance with the stated conditions.
Ratio Decidendi: Where an effective statutory appellate remedy exists and the writ petition is filed beyond the appeal period, the Court may decline merits adjudication and direct the petitioner to pursue the appellate remedy subject to pre-deposit and other compliance conditions.
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