GST recovery during pending appeal kept subject to final outcome, with excess recovery ordered to be refunded promptly.

Under GST, where the appeal was filed within the statutorily condonable period, the writ court protected the appellate remedy by setting aside the appellate order and directing the appellate authority to decide the appeal expeditiously after giving reasonable opportunity. Recovery was made subject to the final outcome of the pending appeal, and the excess amount already recovered was ordered to be refunded forthwith. The directions preserved the assessee's challenge while preventing irreversible recovery consequences before the appeal was heard on merits.

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Issues: Whether the order passed in appeal and the consequential recovery required interference, and whether the excess amount recovered was liable to be refunded while the appeal remained pending.

Analysis: The adjudication order was passed under the GST law and the appeal was filed beyond the prescribed three-month period but within the further condonable period. In the circumstances, the writ court disposed of the matter by setting aside the appellate order, directing the appellate authority to decide the appeal within a fixed time after granting reasonable opportunity, and protecting the petitioner by making the recovered amounts subject to the final outcome of the appeal. The excess amount recovered was separately directed to be refunded forthwith.

Conclusion: The petitioner obtained limited relief: the appellate order was set aside, the appeal was directed to be decided expeditiously, the recovery was made conditional on the appeal outcome, and the excess recovery was ordered to be refunded.

Final Conclusion: The writ petitions were disposed of with protective directions preserving the appeal remedy and securing refund of the excess amount recovered.

Ratio Decidendi: Where an appeal is pending within the statutorily permissible condonable period, recovery may be kept subject to the appeal result and excess recovery can be directed to be refunded with a prompt hearing before the appellate authority.

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