Writ petition maintainable; stay on GST APL-04 demand until petition disposal; affidavit timelines and reply schedule set

HC held the writ petition is maintainable and should be heard despite availability of an appellate remedy yet to be constituted. The demand raised by respondents in Form GST APL-04 dated 21st October, 2024 is stayed until disposal of the writ petition or further order, noting a substantial portion of the demand already recovered. Respondents must file an affidavit-in-opposition within six weeks; petitioners may file a reply within four weeks thereafter. Liberty granted to mention for listing after the affidavit timelines expire.

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Affidavit of service was taken on record. The writ petition challenges the order dated 21st October, 2024 passed by the appellate authority under Section 107 of the WBGST/CGST Act, 2017. Noting that an appellate remedy before the Appellate Tribunal is available but the Tribunal is yet to be constituted, the Court elected to hear the writ petition. In view of prior recovery recorded in the Court's order dated 19th October, 2024 in WPA 16363 of 2024, the Court ordered that the demand raised by the respondents in Form GST APL-04 dated 21st October, 2024 "shall remain stayed till the disposal of the writ petition or until further order, whichever is earlier." Directions: affidavit-in-opposition to be filed within six weeks; reply, if any, within four weeks thereafter; and liberty to mention for inclusion in the list after expiry of the filing periods.

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