Statutory appellate remedy preserved, allowing delayed GST appeal subject to pre-deposit and consideration of delay condonation.

Statutory appellate remedy against an order-in-original and Form GST DRC-07 was preserved despite delay. The petitioner was permitted to file an appeal within two weeks after making the prescribed pre-deposit and seeking condonation of delay. The appellate authority was directed to consider the delay application and, if satisfied, decide the appeal on merits under law. No merits of the tax demand or challenged proceedings were examined. Coercive recovery under the garnishee notice was restrained during the permitted period.

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Issues: Whether the petitioner should be permitted to pursue the statutory appellate remedy against the order-in-original and Form GST DRC-07 despite delay.

Analysis: No merits of the tax demand or the challenged proceedings were adjudicated, since the petitioner elected to avail the appellate remedy. Liberty was granted to file an appeal with statutory pre-deposit and an application for condonation of delay; the appellate authority was directed to consider delay and, if satisfied, determine the appeal on merits in accordance with law.

Outcome: The writ petition was disposed of by granting liberty to file a statutory appeal within two weeks; coercive action pursuant to the garnishee notice was restrained during that period.

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