Writ jurisdiction and interim protection were granted against GST recovery where the appellate Tribunal was unavailable.

A writ petition under the West Bengal Goods and Services Tax Act, 2017 was entertained where the appellate Tribunal was unavailable, and the Court permitted the challenge to the appellate authority's order to proceed. It directed exchange of affidavits and granted interim protection against coercive recovery, subject to deposit of 20% of the disputed tax within the stipulated time. The matter was then listed for final hearing, with interim relief operating pending further consideration.

---

---

Issues: Whether the writ petition challenging the appellate authority's order under the West Bengal Goods and Services Tax Act, 2017 could be entertained in the absence of the Tribunal, and whether interim protection against recovery could be granted pending exchange of affidavits.

Outcome: The Court entertained the writ petition, directed filing of affidavits, and granted interim protection against coercive recovery on deposit of 20% of the disputed tax within the stipulated time, with the matter listed for final hearing.

---