Deemed stay under Section 107 of GST bars provisional bank attachment after 10% payment and filing of appeal

SC declined to interfere with the HC's order holding that once a deemed stay arises under Section 107 of the GST Act (after payment of 10% of disputed tax and filing of appeal), authorities may not provisionally attach or restrain funds in the petitioner's bank account. The special leave petition was disposed of, leaving the High Court's determination against post-stay provisional attachment intact.

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The Court declined to interfere with the High Court order, noting it is "not inclined to interfere with the order passed by the High Court." It recorded the statement of learned senior counsel that the "undertaking, as indicated in the order passed by the High Court, will be given" and that the "amount deposited in the bank shall remain unaltered." On that footing the Special Leave Petition "stands disposed of." All pending interlocutory applications, if any, are also disposed of. The decision rests on acceptance of the proffered undertaking and preservation of the bank deposit rather than reexamination of the High Court's merits.

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