GST writ petition relief followed identical-case terms, conditioned on payment of demand, interest, and penalty.

A writ petition challenging an adjudication order and Form DRC-07 for a particular financial year was dealt with on the same terms as a connected matter involving identical facts. The relief from that connected case was applied, with the liability treated as satisfied if the taxpayer paid the disputed demand together with interest and a 15% penalty within the stipulated time under the GST framework. The petition was thus allowed subject to compliance with the payment condition, following the identical factual and legal basis already accepted in the companion matter.

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Issues: Whether the writ petition challenging the adjudication order and Form DRC-07 for the relevant financial year was to be allowed on the same terms as an earlier petition involving identical facts.

Analysis: The petition was treated as covered by the decision rendered the same day in a case involving identical facts. The relief granted there was adopted for the present matter, with the petitioner's liability to stand satisfied upon payment of the disputed demand together with interest and 15% penalty computed in terms of Section 74(5) of the Central Goods and Services Tax Act, 2017, within the stipulated period.

Conclusion: The petition was allowed on the same terms as the connected identical matter, subject to compliance with the payment condition.

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