A statutory appeal can be pursued despite limitations if stipulated conditions are met, balancing the interests of the taxpayer and revenue.

ORDER

Mr.C.Harsharaj, learned Special Government Pleader takes notice for the Respondent.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Special Government Pleader for the Respondent.

3. The Petitioner is before this Court against the impugned order dated

19.09.2025 long after the expiry of limitation under Section 107 of the respective GST enactments. The impugned order appears to have been passed after considering the Petitioner's reply and as such there is no scope for interfering with the impugned order.

4. At best, liberty is granted to the Petitioner to file a statutory appeal before the Appellate Authority.

5. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 25% of the disputed tax as a condition for denovo adjudication and she has also made an endorsement to that effect in the Court bundle, which is extracted hereunder:-

“Petitioner willing to pay 25%”

6. Under similar circumstances, Orders have been quashed and cases have been remitted back to the Respondent to pass a fresh order on terms subject to such Assessee depositing 25% to 100% of the disputed tax depending upon the length of delay in approaching the Court. I do not find any reason to take a different view in this case.

7. Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, liberty is granted to the Petitioner to file a statutory appeal before the Appellate Authority subject to the Petitioner depositing 25% of the disputed tax in cash or from the Petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order.

8. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 27.11.2023 together with requisite documents to substantiate the case by treating the impugned Order dated

19.09.2025 as an addendum to the Show Cause Notice dated 27.11.2023.

9. In case the Petitioner complies with the above stipulations, the Appellate Authority shall consider and dispose of the appeal without further reference to the limitation. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner if any, shall also stand automatically vacated.

10. It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 25% of the disputed tax as ordered above and the Petitioner not being in arrears of any other amount for any other tax period barring the amount demanded under the impugned Order.

11. In case the Petitioner fails to comply with any of the stipulations, the Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today. 12. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

13. This Writ Petition stands disposed of with the above observations.