Conditional interim protection in GST writ challenge granted subject to part deposit and temporary stay against coercive recovery.

In a writ challenge to an assessment under the WBGST/CGST Act, the Court considered interim protection where the petitioner alleged denial of reasonable hearing after remand and the respondents said a personal hearing had been given before final determination. Pending the writ, the Court directed a part deposit to test the petitioner's bona fides and granted limited protection against coercive recovery. The stay was made conditional and could continue for the stipulated period only if the deposit condition was met in time.

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Issues: Whether interim protection was warranted in the writ petition challenging an order under Section 73 of the WBGST/CGST Act, 2017, and whether the petitioner should be required to make a part payment as a condition for such protection.

Analysis: The writ petition arose from a fresh adjudication under remand, with the petitioner asserting that no reasonable opportunity of hearing had been granted, while the respondents maintained that a personal hearing had in fact been afforded and final determination followed thereafter. Pending consideration of the writ petition, the Court considered it appropriate to test the bona fides of the petitioner by requiring payment of a portion of the disputed tax, and simultaneously granted interim protection against coercive recovery for a limited period, extendable upon compliance.

Outcome: Interim relief was granted by way of a conditional deposit requirement and stay of the demand for the stipulated period, with continuation of the stay upon timely compliance.

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