Statutory appeal without pre-deposit: taxpayer allowed to seek appellate review, with coercive recovery restrained meanwhile.

A taxpayer who had already paid tax under the Integrated Goods and Services Tax regime was directed to pursue the statutory appeal within the stipulated time. If the appeal is filed within time, the appellate authority must consider it on merits without insisting on the 10% pre-deposit. Coercive recovery under the impugned order was restrained until the appeal is filed, preserving the petitioner's ability to seek appellate review.

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Issues: Whether the petitioner, having already paid tax under the Integrated Goods and Services Tax regime, should be directed to pursue the statutory appeal without insisting on the 10% pre-deposit and whether coercive recovery should be stayed meanwhile.

Outcome: The petitioner was directed to file appeal(s) within the stipulated time before the competent appellate authority. If the appeal(s) are filed within time, the authority shall consider them on merits without insisting on the 10% pre-deposit, and coercive steps pursuant to the impugned order were restrained till filing of the appeal(s).

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