Interim protection against GST recovery granted subject to deposit where the Appellate Tribunal was not yet constituted.

Interim protection against GST recovery was sought where the Appellate Tribunal had not yet been constituted, and the question was whether such relief could be granted on deposit of the amount contemplated under Section 112(8) of the CGST Act, 2017. The HC issued notice and directed that, until the next date of hearing, recovery of the balance disputed amount would remain stayed, subject to the petitioner making the deposit required under Section 112(8).

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Issues: Whether, in view of the non-constitution of the Appellate Tribunal, the petitioner could be granted interim protection against recovery on deposit of the amount contemplated under Section 112(8) of the Central Goods and Services Tax Act, 2017.

Outcome: Notice was issued and, till the next date of hearing, recovery of the balance disputed amount was directed to remain stayed subject to deposit by the petitioner under Section 112(8) of the Central Goods and Services Tax Act, 2017.

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