Writ jurisdiction and interim recovery protection granted under U.P. GST law, subject to statutory pre-deposit pending tribunal constitution.

Where the appellate tribunal under the U.P. GST Act had not yet been constituted, the Allahabad HC entertained the writ petition and granted interim protection against coercive recovery. The petitioner was directed to make the statutory pre-deposit of 20% of the remaining disputed tax, and the balance recovery was stayed during pendency of the petition. The Court did not decide the merits of the challenge to tax and penalty, leaving those issues open for consideration in the writ proceedings.

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Issues: Whether the petitioner, in the absence of a constituted appellate tribunal under the U.P. Goods and Services Tax Act, 2017, could invoke writ jurisdiction and seek protection against recovery on compliance with the pre-deposit requirement; and whether any final adjudication was called for on the contention that the tax and penalty were not attracted to the transaction.

Analysis: The Court recorded the petitioner's submission that the appellate tribunal had not yet been constituted and that an additional deposit of 20% of the remaining disputed tax could be made in terms of the statutory pre-deposit requirement. The Court did not adjudicate the merits of the challenge to tax and penalty; instead, it entertained the petition, directed filing of counter affidavit, required deposit of the stated amount within time, and protected the petitioner against coercive recovery of the balance during the pendency of the writ petition.

Outcome: Interim protection was granted subject to deposit of 20% of the remaining disputed tax, and recovery of the balance was stayed till disposal of the petition.

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