Interim protection against GST recovery granted pending writ challenge, subject to compliance with the required deposit condition.

Interim protection against recovery was granted in a writ petition challenging an appellate order under the U.P. GST Act, where the statutory tribunal had not yet been constituted. The Court noted that the petitioner had already satisfied the pre-condition for the first appeal and had undertaken to deposit the additional amount required for further appeal. On that basis, it directed exchange of pleadings and kept recovery proceedings in abeyance for the balance demand, subject to timely compliance with the deposit condition pending disposal of the petition.

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Issues: Whether the petitioner was entitled to interim protection against recovery during pendency of the writ petition challenging the appellate order under the U.P. Goods and Services Tax Act, 2017.

Analysis: The petition was entertained on the basis that the statutory appellate tribunal had not yet been constituted and that the petitioner had already deposited the required pre-condition for the first appeal. The petitioner also undertook to deposit an additional amount in compliance with the statutory requirement for further appeal. On that basis, the Court directed filing of counter affidavit and rejoinder, and ordered that recovery for the balance demand would remain stayed upon deposit of the additional amount within the time granted.

Conclusion: Interim protection against recovery was granted in favour of the petitioner subject to the directed deposit.

Final Conclusion: The writ petition was admitted for further hearing and the recovery proceedings were kept in abeyance pending disposal of the petition on compliance with the deposit condition.

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