Interim protection against GST demand recovery granted pending writ, with disclosure of records and production of resolution plan.

A writ petition challenged reversal of input tax credit arising from a supplier's non-payment of GST, with reliance on approval of the supplier's resolution plan under the Insolvency and Bankruptcy Code, 2016. Pending disposal, the Court considered interim protection, disclosure of claim-related records, and production of the approved resolution plan, noting that the appellate tribunal had not yet been constituted. The respondents were directed to disclose relevant records, the petitioner was directed to place the approved resolution plan, and recovery of the disputed demand was stayed until disposal of the writ petition or further order, subject to deposit of 10% of the disputed tax in addition to amounts already deposited.

---

---

Issues: (i) whether interim protection against recovery of the disputed tax demand should be granted pending disposal of the writ petition; (ii) whether the petitioner should be directed to place the approved resolution plan and the respondents be directed to disclose their claim-related records.

Analysis: The writ petition challenged the appellate order concerning reversal of input tax credit arising from the supplier's non-payment of GST. The petitioner relied on the approval of the supplier's resolution plan under the Insolvency and Bankruptcy Code, 2016 and sought protection from liability. The Court noted that the appellate tribunal had not yet been constituted and considered the request for hearing, disclosure of records, and interim protection against recovery.

Outcome: The respondents were directed to disclose relevant records, the petitioner was directed to place the approved resolution plan, and recovery of the demand was stayed until disposal of the writ petition or further order upon deposit of 10% of the disputed tax in addition to the amount already deposited.

---