Writ jurisdiction against unavailable GST appellate remedy, with interim protection granted against coercive action subject to partial deposit.

The petition concerned invocation of Article 226 where the appellate remedy under Section 109 of the U.P. GST Act was unavailable because the Appellate Tribunal had not been constituted, and whether interim protection against coercive recovery should be granted. The HC directed the matter to be listed after counter and rejoinder affidavits, and granted interim protection by directing that no coercive action be taken if 50% of the penalty is deposited within 30 days.

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Issues: Whether the petitioner could invoke writ jurisdiction under Article 226 of the Constitution of India on the ground that the appellate remedy under Section 109 of the U.P. Goods and Services Tax Act, 2017 was unavailable since the Appellate Tribunal had not been constituted; and whether interim protection against coercive action was warranted.

Outcome: The matter was directed to be listed after counter and rejoinder affidavits, and interim protection was granted that no coercive action shall be taken if 50% of the penalty is deposited within 30 days.

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