Writ petition entertainability under CGST regime and interim recovery protection granted subject to deposit condition.

The writ petition under the CGST regime was entertained because the further appellate forum was stated to be presently unavailable. The court directed the respondents to file an affidavit-in-opposition, permitted a reply thereafter, and fixed the matter for final hearing. Pending further consideration, interim protection against recovery was granted on condition that the petitioner deposit an additional 20% of the disputed remaining unpaid interest within the stipulated time and file proof before the authority concerned. No final adjudication on the merits was made.

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Issues: Whether the writ petition challenging the appellate authority's order under the CGST regime should be entertained despite the availability of a further appellate forum, and whether interim protection against recovery should be granted.

Analysis: The petition was entertained on the stated ground that the further appellate forum was presently unavailable. The respondents were directed to file affidavit-in-opposition, with a reply thereafter, and the matter was fixed for final hearing. Pending further consideration, interim protection was granted against recovery on deposit of an additional 20% of the disputed remaining unpaid interest within the stipulated time and filing proof before the authority concerned.

Outcome: No final adjudication was made on the merits; the matter was kept pending for final hearing with interim protection against recovery subject to the stated deposit.

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