GST on mining activity: recovery stayed and statutory appeal allowed without pre-deposit pending Supreme Court decision.

Recovery proceedings arising from the impugned orders were kept in abeyance because the levy of GST on mining activity was already pending before the Supreme Court, preventing coercive enforcement until final clarity emerged. The petitioner was also allowed to pursue the statutory appellate remedy without insisting on pre-deposit, preserving the right of appeal while the substantive taxability issue remained undecided. The writ petitions were disposed of on this limited protective basis, without adjudicating the merits of the GST levy dispute.

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Issues: Whether the recovery proceedings arising from the impugned orders should be kept in abeyance pending the Supreme Court's decision on the levy of GST on mining activity, and whether liberty to file a statutory appeal could be granted without insisting on pre-deposit.

Analysis: The petitioner's challenge was not finally adjudicated on the taxability issue, as the controlling question concerning GST on mining activity was stated to be pending before the Supreme Court. In that situation, the recovery proceedings were directed to remain in abeyance so that coercive enforcement would not continue before final clarity emerged from the apex court. The petitioner was also permitted to pursue the statutory appellate remedy, and the usual pre-deposit requirement was dispensed with in view of the pending Supreme Court proceedings.

Conclusion: The petitioner obtained interim protection against recovery and was granted liberty to appeal without pre-deposit, while the substantive tax issue was left to be resolved in the pending Supreme Court proceedings.

Final Conclusion: The writ petitions were disposed of by protecting the petitioner from immediate recovery and preserving the statutory remedy, without deciding the merits of the GST levy dispute.

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