Conditional interim protection against GST recovery notice granted, with restraint on enforcement tied to instalment-based deposit compliance.

Interim protection against recovery under a notice issued under the WBGST/CGST Act was granted on a prima facie basis while the writ petition remained pending. The Court restrained enforcement of the impugned notice for two weeks and made continuation of that protection conditional on deposit of the specified amount in instalments within the stipulated time. It also provided that default in compliance would automatically vacate the interim order. The application was disposed of on that basis.

---

---

Issues: Whether interim protection should be granted against recovery proceedings initiated by notice under Section 79 of the WBGST/CGST Act, 2017.

Analysis: The writ petition was pending, and a prima facie case was found for granting limited interim protection. The respondents were restrained from enforcing the impugned notice for two weeks, and continuation of the protection was made conditional upon deposit of the specified amount in instalments within the stipulated time. Default in compliance would result in automatic vacation of the interim order.

Outcome: Conditional interim protection was granted, subject to deposit of Rs. 25 lakhs in the manner directed, and the application was disposed of.

---