GST portal activation for pre-deposit relief, with limited protection to regularise the statutory appeal pending compliance.

The GST portal was inactive despite the registration not being cancelled, preventing the petitioner from making the pre-deposit required to validate a statutory appeal. The Court directed activation of the portal within a fixed time so the pre-deposit could be made, and granted limited interim protection by keeping the section 74 order in abeyance for that period, enabling the appeal to be regularised.

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Issues: Whether the petitioner's GST portal should be activated to enable payment of pre-deposit for maintaining the statutory appeal, and whether interim protection should be granted against the order under section 74 pending activation of the portal.

Analysis: The portal status was shown as inactive, while the registration had not been cancelled. The petitioner was unable to make the pre-deposit required for validation of the appeal. In these circumstances, the Court found that keeping the writ petition pending would serve no fruitful purpose and directed activation of the portal within a fixed time. The Court also granted limited interim protection so that the appeal could be regularised after the pre-deposit was made.

Outcome: The portal was directed to be activated, the impugned order was kept in abeyance for a limited period, and the writ petition was disposed of.

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