Statutory appeal with delay condonation and interim protection against coercive GST recovery permitted by the High Court.

The High Court permitted the petitioner to pursue the statutory appellate remedy against the order-in-original and Form GST DRC-07, with liberty to file the appeal along with a delay condonation application and the requisite pre-deposit. It declined to examine the challenge on merits in writ jurisdiction and preserved all legal and factual grounds for consideration before the appellate authority. The authority was directed to consider the explanation for delay in light of the circumstances and, if satisfied, decide the appeal on merits. Coercive recovery pursuant to the garnishee notice was restrained for the limited period allowed to file the appeal.

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Issues: Whether the petitioner, instead of pursuing the writ petition, should be granted liberty to file a statutory appeal against the order-in-original and Form GST DRC-07 with a delay condonation application and statutory pre-deposit, while interim protection is granted against coercive recovery.

Analysis: The petitioner expressed readiness to invoke the appellate remedy and to accompany the appeal with the requisite pre-deposit and an application for condonation of delay. The Court declined to examine the merits of the challenge in writ jurisdiction and permitted the petitioner to pursue the statutory appeal, preserving all grounds available in law and on facts. The appellate authority was directed to consider the explanation for delay in light of the circumstances and, if satisfied, decide the appeal on merits. Protection was also granted for the limited period allowed for filing the appeal, by restraining coercive steps pursuant to the garnishee notice.

Conclusion: The petitioner was relegated to the statutory appellate remedy with liberty to seek condonation of delay and with interim protection against coercive action for two weeks.

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