Pre-deposit dispute for GST Tribunal appeal: High Court directed prompt decision, preserved appellate rights, and required prior recovery notice.

Where a notice alleged short payment of the pre-deposit required for filing a GST Appellate Tribunal appeal, the High Court declined to examine the disputed tax or interest computation in writ jurisdiction and instead required a prompt decision on the notice. The Deputy Commissioner was directed to pass an order within one week, the petitioner was permitted to seek a stay application before the Tribunal, and any recovery was to be preceded by ten days' prior notice. All substantive contentions were kept open for the appellate process.

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Issues: Whether the writ petition challenging the notice calling upon the petitioner to make good the pre-deposit for filing an appeal before the GST Appellate Tribunal required interference, and what consequential directions were warranted regarding the pending order on the notice, the proposed stay application, and recovery.

Analysis: The petition was not decided on the merits of the tax or interest demand. The immediate controversy concerned the communication alleging short payment of the requisite amount for a proposed Tribunal appeal. Since a hearing on the notice had already been concluded and an order by the Deputy Commissioner was awaited, the appropriate course was to require a prompt decision on the notice rather than adjudicate the disputed computation in writ proceedings. The petitioner was also permitted to pursue a stay application before the Tribunal, and recovery was directed to be preceded by notice. All substantive contentions were expressly preserved.

Conclusion: The writ court declined to interfere on the merits, directed the Deputy Commissioner to pass an order on the impugned notice within one week, permitted the petitioner to file a stay application before the Tribunal, and required ten days' prior notice before any recovery. The petition stood disposed of with all contentions kept open.

Ratio Decidendi: Where a notice concerning the sufficiency of pre-deposit for an intended statutory appeal is pending adjudication, the writ court may confine itself to ensuring a prompt decision and preserve the parties' rights in the appellate process, rather than determining the disputed liability in writ jurisdiction.

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