Excess input tax credit assessment dispute under GST: writ rejected; delayed statutory appeal allowed with 50% cash deposit condition

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....Challenge to an assessment alleging excess input tax credit was held not maintainable in writ where the statute provided an efficacious appellate remedy under the GST enactment. The court balanced equities by permitting the taxpayer to pursue the statutory appeal notwithstanding delay, on the condition that 50% of the disputed tax be deposited in cash/electronic cash ledger within 30 days, failing which the revenue could proceed with recovery as if the writ had been dismissed. Petition disposed accordingly - HC....