Pre-deposit and interim stay in GST writ challenge: additional deposit ordered while tribunal remains unconstituted.

In a writ challenge to an appellate demand under the CGST/WBGST regime, the Court noted that the Appellate Tribunal had not yet been constituted and therefore the petition could be heard. On a prima facie view, and having regard to the statutory pre-deposit framework at the appellate stage, it directed the petitioner to deposit an additional 10% of the remaining tax in dispute, over and above the amount already paid under the appellate pre-deposit provision. Interim protection against the demand was granted, subject to timely compliance, and the stay was directed to continue until disposal of the writ petition or further order.

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Issues: Whether interim protection should be granted against the appellate demand, and whether the petitioner should be directed to make an additional deposit of 10% of the balance tax in dispute in view of the statutory pre-deposit regime while the Appellate Tribunal remains unconstituted.

Analysis: The writ petition challenged the appellate order passed under the CGST/WBGST regime arising from a demand under section 74. Noting that the Appellate Tribunal was yet to be constituted, the Court held that the writ petition deserved to be heard. On a prima facie view and having regard to the statutory mandate governing further pre-deposit at the appellate stage, the Court directed deposit of 10% of the remaining tax in dispute, in addition to the amount already deposited under section 107(6), and granted an interim stay of the demand for an initial period.

Outcome: Interim protection was granted, subject to deposit of the additional amount within the stipulated period, and the stay was ordered to continue till disposal of the writ petition or further order.

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