Interim stay on GST anti-profiteering recovery granted subject to instalment payments and hearing with connected petitions.

Interim protection against recovery was granted in a challenge to section 171 of the CGST Act and the allied anti-profiteering rules, with recovery stayed subject to payment of the demanded amount after adjustment of GST already deposited in six equal monthly instalments. The Court directed the petition to be listed with connected matters already pending on similar challenges, and the connected application was disposed of. The substantive validity challenge remained pending for further consideration along with the connected petitions.

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Issues: Whether interim protection against recovery should be granted in a petition challenging Section 171 of the Central Goods and Services Tax Act, 2017 and allied anti-profiteering rules, and whether the connected application should be disposed of.

Analysis: The petition raised a challenge to Section 171 of the Central Goods and Services Tax Act, 2017 and the rules in Chapter XV of the Central Goods and Services Tax Rules, 2017. As similar challenges were already pending before the Court, the matter was directed to be listed with the connected petitions. Pending further hearing, recovery was stayed subject to payment of the demanded amount, after adjusting the GST amount already deposited, in six equal monthly instalments commencing from February 2021.

Conclusion: Interim relief was granted to the petitioner against recovery on the stated payment condition, and the connected application was disposed of.

Final Conclusion: The order granted limited interim protection while keeping the substantive challenge pending for further consideration with connected matters.

Ratio Decidendi: Interim protection may be granted in a pending tax challenge by staying recovery subject to a structured payment condition and further hearing along with connected matters.

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