The court allows remittance for re-adjudication of tax matters subject to stipulated pre-deposits, balancing interests of both parties.

ORDER

Mrs.K.Vasanthamala, learned Government Advocate takes notice for the Respondents.

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 Government Advocate for the Respondents.

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

15.04.2025 passed by the 2^nd Respondent and order dated 24.12.2025, whereby the 1^st Respondent has rejected the appeal against the order passed by the 1^st Respondent.

4. The appeal was filed before the 1^st Respondent on 09.10.2025 beyond the condonable period of limitation. However, it is noticed that at the time of filing of an appeal, the Petitioner has pre-deposited 10% of the disputed tax.

5. It is also noticed that the Petitioner has failed to respond to the Notice in Form GST DRC – 01 dated 16.12.2024 issued for the tax period 2022-2023.

Thus, the impugned order dated 15.04.2025 has been passed.

6. At this stage, the learned counsel for the Petitioner submits that the Petitioner has already pre-deposited 10% of the disputed tax at the time of filing of an appeal and further submits that the Petitioner is willing to pre-deposit 15%

of the disputed tax as a condition for denovo adjudication.

7. The learned counsel for the Petitioner has also made an following endorsement to that effect in the Court bundle which has been extracted hereunder:-

“The Petitioner would pay additional 15% of disputed Tax amount.”

8. 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.

9. Therefore, to balance the interest of both parties viz., the Assessee and the Revenue, the case is remitted back to the 2^nd Respondent to pass a fresh order on merits subject to the Petitioner depositing 15% of the disputed tax over and above 10% already pre-deposited at the time of filing of an appeal 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.

10. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 16.12.2024 together with requisite documents to substantiate the case by treating the impugned Order dated

15.04.2025 as an addendum to the Show Cause Notice dated 16.12.2024.

11. Needless to state, any amount recovered from the Petitioner / paid by the Petitioner, towards the tax liability confirmed vide impugned order, shall be adjusted towards the aforesaid pre-deposit of 15% as ordered above. This will be however subject to verification by the Respondents.

12. In case the Petitioner complies with the above stipulations, the 2^nd Respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply/pre-deposit. 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.

13. It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 15% 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.

14. In case the Petitioner fails to comply with any of the stipulations, the

2^nd Respondent is at liberty to proceed agains