Protective relief under GST appeal provisions granted until Tribunal constitution, preserving statutory appellate remedy and recovery protection.

The petition was disposed of by granting protective benefit under Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017, because the GST Tribunal had not yet been constituted. The court preserved the petitioner's liberty to file the statutory appeal once the Tribunal is set up, and directed that recovery of the balance amount would not be pursued if the appeal is filed within the prescribed period after constitution of the Tribunal. The operative effect was to protect the petitioner from immediate recovery while maintaining access to the appellate remedy.

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Issues: Whether the petition should be disposed of with protection under Section 112(8) of the Rajasthan Goods and Services Tax Act, 2017 and liberty to avail the appellate remedy once the Tribunal is constituted.

Analysis: The Tribunal had not yet been constituted, and the matter was not kept pending. The petition was disposed of by granting the petitioner the protective benefit contemplated by Section 112(8), so that recovery of the balance amount would not be pursued if the statutory appeal was filed within the stipulated period after constitution of the Tribunal.

Conclusion: The petition was disposed of with protection under Section 112(8) and with liberty to pursue the statutory appeal within the prescribed time after the Tribunal is constituted.

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