Interim tax protection granted where tribunal was unconstituted, with conditional stay of recovery subject to pre-deposit compliance.

The petition was entertained because the tribunal had not yet been constituted, allowing interim judicial consideration at this stage. The Court required the petitioner to deposit 30% of the disputed tax amount within the stipulated period in line with the statutory pre-deposit requirement, and stayed recovery of the remaining tax, penalty and fine during pendency of the petition. The matter therefore remained pending with conditional interim protection tied to compliance with the deposit direction.

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Issues: Whether the petition could be entertained at this stage in the absence of a constituted tribunal, and whether interim protection could be granted subject to deposit of a part of the disputed tax amount.

Analysis: The petition was entertained as the tribunal had not yet been constituted. The Court directed the petitioner to deposit 30% of the disputed tax amount within the stipulated period in accordance with the statutory pre-deposit requirement, and provided that recovery for the balance demand towards tax, penalty, and fine would remain stayed during the pendency of the petition.

Outcome: The matter was kept pending with an interim deposit direction and stay of recovery for the balance amount.

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