Writ maintainability despite unavailable tribunal and interim GST recovery protection granted subject to a further deposit condition.

Where a statutory appeal is available but the appellate tribunal has not yet been constituted, the writ petition may still be entertained for consideration. In the GST context, interim protection against coercive recovery may be granted where the petitioner has already pursued the appellate remedy and the court finds a prima facie case. The stated condition is deposit of 10 per cent of the remaining disputed tax, over and above the amount already deposited under the appellate provision, following which protection against recovery operates.

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Issues: Whether the writ petition should be entertained despite the availability of a statutory appeal when the appellate tribunal had not yet been constituted, and whether interim protection should be granted against the demand raised in Form GST APL-04.

Analysis: The petitioner had already pursued the appellate remedy under the WBGST / CGST Act, 2017, but the tribunal contemplated under the statute was not yet in place. In that situation, the writ petition was held maintainable for consideration. Taking note of Section 112(8) of the WBGST / CGST Act, 2017 and the prima facie case, the Court directed deposit of 10 per cent of the remaining disputed tax over and above the amount already deposited under Section 107(6) of the WBGST / CGST Act, 2017, and granted interim protection against coercive recovery.

Outcome: The writ petition was entertained and interim stay was granted on the specified deposit condition.

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