Prima facie challenge to GST notifications led to interim stay of recovery and continued deposit protection pending writ disposal.

Strong prima facie challenge to GST-related notifications justified interim protection, where the Court noted that similar writ petitions had already been entertained and interim relief granted on the view that the notifications may have required GST Council recommendation. The Court accordingly stayed the impugned order, restrained recovery and further effect to it, and directed that the amount already deposited remain as deposit until further orders or disposal of the writ petition.

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Issues: Whether the petitioner was entitled to interim relief staying the impugned order and restraining recovery pending final disposal of the writ petition.

Analysis: The Court found a strong prima facie case for interim protection. It noted that similar writ petitions challenging the same notifications had already been entertained and interim relief had been granted on the prima facie view that the notifications could not have been issued without the recommendation of the GST Council. On that basis, the Court granted interim protection in the present matter and directed that the amount already deposited would continue as a deposit until further orders or until disposal of the writ petition.

Conclusion: Interim relief was granted in favour of the petitioner, including stay of the impugned order and restraint against giving effect to it.

Final Conclusion: The petition was admitted for further hearing with interim protection continuing in the meantime.

Ratio Decidendi: A strong prima facie challenge, especially where similar matters have already secured interim protection, can justify staying recovery and the operation of the impugned order pending final adjudication.

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