Writ maintainability despite unavailable appellate tribunal, with interim stay on tax demand and conditional continuation of protection.

The writ petition was entertained despite the existence of a statutory appeal because the Appellate Tribunal under the West Bengal/Central Goods and Services Tax Act, 2017 had not yet been constituted. The court granted interim protection against the demand, directed affidavit exchange, and ordered an unconditional stay for a limited period. It further continued interim relief subject to deposit of 10% of the balance tax in dispute within the stipulated time.

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Issues: Whether the writ petition was maintainable in view of the petitioners' statutory right of appeal before the Appellate Tribunal under the West Bengal/Central Goods and Services Tax Act, 2017, when the Tribunal had not yet been constituted, and whether interim protection against the demand was warranted.

Outcome: The writ petition was entertained, affidavit exchange was directed, and unconditional stay of the demand was granted for a limited period with continuation of interim protection upon deposit of 10% of the balance tax in dispute within the stipulated time.

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