Rectified GST order discrepancy led the petitioner to statutory appeal, with delay condonation and pre-deposit required.

After rectification of the mismatch between the order-in-original and Form GST DRC-07, the writ petition was not entertained and the petitioner was left to pursue the statutory appeal. The order-in-original had imposed tax, interest and penalty under the CGST Act, and the Court directed that any appeal be filed with an application for condonation of delay and the required pre-deposit. No view was expressed on the merits, and the dispute was directed into the appellate channel.

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Issues: Whether the writ petition should be entertained after the discrepancy in the GST summary order was rectified, and whether the petitioner should be permitted to pursue the appellate remedy against the order-in-original.

Analysis: The discrepancy between the order-in-original and Form GST DRC-07 was rectified during the pendency of the writ petition. The Court also noted that the order-in-original imposed tax, interest and penalty under Sections 74 and 122 of the Central Goods and Services Tax Act, 2017. In these circumstances, the Court considered it appropriate to leave the petitioner to work out the statutory appellate remedy, subject to filing an appeal with an application for condonation of delay and the required pre-deposit.

Outcome: The writ petition was disposed of by granting liberty to file an appeal with delay condonation and statutory pre-deposit, and no opinion was expressed on the merits.

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