Writ petition entertained despite tribunal non-constitution, with interim stay granted after conditional deposit of disputed tax.

The writ petition was entertained despite the non-constitution of the appellate tribunal under the Uttar Pradesh Goods and Services Tax Act, 2017. Interim protection was granted on the condition that the petitioner deposit 20% of the remaining disputed tax in terms of Section 112(8) of the Act, and recovery of the balance amount was stayed pending disposal of the petition.

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Issues: Whether the writ petition could be entertained in view of the non-constitution of the appellate tribunal under the Uttar Pradesh Goods and Services Tax Act, 2017, and whether interim protection could be granted on additional deposit of tax in dispute.

Outcome: The petition was entertained, the petitioner was directed to deposit 20% of the remaining disputed tax in terms of Section 112(8) of the Uttar Pradesh Goods and Services Tax Act, 2017, and recovery of the balance amount was stayed pending disposal of the petition.

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