GST writ petitions admitted despite alternate remedy, with interim stay granted on deposit of 10% of disputed tax.

Writ petitions challenging a GST assessment order and the amendment to Rule 61(5) of the CGST Rules were admitted notwithstanding the availability of an alternate remedy, because the two challenges were treated as connected. Interim protection was granted on a conditional basis: further proceedings were stayed upon deposit of 10% of the disputed tax confirmed under the impugned order within four weeks. The matter was then posted for further hearing.

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Issues: Whether the writ petitions challenging the GST assessment order and the amendment to Rule 61(5) could be admitted despite the availability of an alternate remedy, and whether interim protection could be granted subject to deposit.

Analysis: The challenge to the assessment order was connected with the challenge to the amendment to Rule 61(5) of the CGST Rules and the Court found that the petitions could be admitted notwithstanding the alternate remedy. For interim protection, the Court directed payment of 10% of the disputed tax confirmed under the impugned order, and ordered stay of further proceedings upon such compliance.

Outcome: The writ petitions were admitted, interim stay of further proceedings was granted subject to deposit of 10% of the disputed tax within four weeks, and the matters were posted for further hearing.

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