Non-functional GST appellate tribunal and recovery of refunded tax: interim stay granted while tribunal status is examined.

A writ petition challenging denial of relief under the GST appellate framework was considered in the context of Section 112 when the GST Appellate Tribunal was not yet functional. The Court noted that the High Court had refused to entertain the petition on the basis of the statutory appellate remedy, while the respondents referred to filing an appeal with pre-deposit. It also noted the department's attempt to recover an amount already refunded to the assessee. Notice was issued, a report was called for on the tribunal's functional status, and the departmental order requiring repayment of the refunded amount was stayed in operation.

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Issues: Whether the writ petition was declined on the ground of an efficacious appellate remedy under Section 112 of the Central Goods and Services Tax Act, 2017 despite the Goods and Services Tax Appellate Tribunal not being functional, and whether interim protection was warranted against recovery of the refunded amount.

Analysis: The order records that the High Court had declined to entertain the writ petition by referring to the statutory appeal under Section 112. It also notices that the appellate tribunal had not yet been made functional, and that the respondents suggested filing of an appeal with pre-deposit. The Court further directed a report on the non-functioning of the tribunal and noticed that the department was seeking recovery of an amount already refunded to the assessee.

Outcome: Notice was issued, a report was called for on the functional status of the tribunal, and the departmental order requiring repayment of the refunded amount was stayed in operation.

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