GST writ relief amid non-functional tribunal: interim stay granted subject to deposit, with liberty to appeal later.

A writ petition under the GST regime was entertained because the appellate tribunal was not yet functional, and the court granted interim protection rather than a final adjudication on merits. The petitioner was given an interim stay subject to deposit of 10% of the balance tax within four weeks, and liberty was reserved to file an appeal once the tribunal becomes functional. The operative effect was limited to temporary relief pending availability of the statutory appellate forum.

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Issues: Whether the writ petition could be entertained in the absence of a functional appellate tribunal under the Goods and Services Tax regime, and whether interim stay could be granted subject to deposit.

Outcome: The writ petition was disposed of with an interim stay, subject to deposit of 10% of the balance tax within four weeks, with liberty to file an appeal when the tribunal becomes functional.

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