Delay in GST appeal condoned under Article 226 subject to deposit of assessed tax.

The petitioner challenged an assessment order dated 19 February 2025 under Section 73 of the GST Act, 2017, assessing liability for FY 2020–21, and a subsequent order rejecting his rectification application.

The assessment followed notices concerning return discrepancies; the Department recorded that the petitioner had not replied.

The petitioner contended that he had not received a proper opportunity of personal hearing and said he learned of the assessment on 16 February 2026.

During the hearing, he offered to deposit Rs. 8,22,788 and sought an opportunity to pursue a remedy against the ex parte assessment.

The State opposed relief on the ground that the statutory limitation period had expired.

1. Whether the Court should exercise its Article 226 jurisdiction to permit the petitioner to pursue a statutory appeal against the assessment order despite expiry of the limitation period

2. Whether the petitioner’s challenge to the ex parte assessment, including his natural-justice objection, should be determined in the writ petition or by the appellate authority

The Court relied on Article 226 of the Constitution of India to grant relief in the interests of doing complete justice between the parties.

It also proceeded under the GST Act, 2017, which provides a statutory appeal against an assessment order; the Court directed that the appeal be considered on its merits if filed within the specified period and upon deposit of Rs. 8,22,788.

The judgment identifies no specific statutory provision governing the appeal’s limitation or any precedent.

Although the State maintained that the petitioner had been given sufficient opportunities and that the appeal period had expired, the petitioner offered to deposit Rs. 8,22,788 and pursue the statutory remedy.

In view of that offer, the Court considered intervention under Article 226 warranted.

It did not decide the merits of the natural-justice objection or the assessment; instead, it left those matters, along with any other available defences, to the appellate authority.

If the appeal is filed within one month of receipt of the order and the petitioner deposits Rs. 8,22,788, the appellate authority must decide it on its merits without insisting on limitation; the deposit is a condition precedent to hearing the appeal.

The petitioner may raise all defences available in law, including the objection concerning the ex parte order.