Non-constitution of appellate tribunal and pre-deposit dispute led to an interim stay on recovery under GST proceedings.

The writ petition raised the effect of the non-constitution of the appellate tribunal and the pre-deposit requirement for a second appeal under the U.P. Goods and Services Tax Act, 2017, together with a request to keep recovery in abeyance under a seizure-related order. No final determination on the merits was made. The court directed counter affidavit and permitted rejoinder, and meanwhile stayed recovery of the balance amount in Form GST MOV-9 because the assessed tax had already been deposited.

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Issues: Whether the writ petition could be entertained in view of the non-constitution of the appellate tribunal and the requirement of pre-deposit for a second appeal under the U.P. Goods and Services Tax Act, 2017; and whether recovery of the balance amount in the seizure-related order should remain stayed pending further consideration.

Outcome: No final adjudication was made on the merits of the challenge. Counter affidavit was called for, rejoinder was permitted, and the recovery of the balance amount in the order Form GST MOV-9 was stayed in the meantime because the assessed tax had already been deposited.

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