GST appellate remedy preserved with protective directions against recovery until the Tribunal is constituted.

Where the GST appellate Tribunal had not yet been constituted, the High Court disposed of the writ petition with protective directions preserving the statutory appeal remedy. It accepted that the petitioner may avail the appeal once the Tribunal is constituted, subject to compliance with Section 112(8) of the Rajasthan GST Act. If the petitioner makes the prescribed payment and files the appeal within three months from the date of Tribunal constitution, further recovery proceedings for the balance amount shall not be taken. The effect is interim protection against coercive recovery while maintaining access to the appellate mechanism.

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Issues: Whether the writ petition should be disposed of with protective directions where the appellate Tribunal has not yet been constituted, and whether the petitioner should be given liberty to avail the statutory appeal remedy on constitution of the Tribunal.

Analysis: The Tribunal was not constituted at the time of hearing, and the parties agreed that the petition need not remain pending. The Court accepted the request for disposal with protection under Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017. It directed that if the petitioner makes payment as contemplated by that provision and avails the statutory appeal remedy within three months from the date of constitution of the Tribunal, further recovery proceedings for the balance amount shall not be drawn.

Conclusion: The petition was disposed of with protective directions in favour of the petitioner, preserving the right to appeal once the Tribunal is constituted.

Final Conclusion: The order grants interim procedural protection against recovery while keeping the statutory appellate remedy available to the petitioner upon constitution of the Tribunal.

Ratio Decidendi: Where the appellate Tribunal under the GST regime has not yet been constituted, the High Court may dispose of the writ petition with protective directions safeguarding the assessee's appellate remedy and restricting recovery, subject to compliance with Section 112(8).

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