Pre-deposit compliance permits appeal while the challenge to Section 16(2) validity remains open for proper forum review.

The Supreme Court declined to interfere with the impugned judgment, while leaving the petitioner free to pursue available remedies. It permitted the appeal to be filed on making the necessary pre-deposits within eight weeks. The challenge to the validity of Section 16(2) of the Central Goods and Services Tax Act, 2017 was left open for consideration before the appropriate forum, and no final ruling on that issue was recorded in this note.

---

---

Issues: Whether interference with the impugned judgment was warranted, whether the petitioner could be permitted to pursue an appeal on making the necessary pre-deposits, and whether the challenge relating to the validity of Section 16(2) of the Central Goods and Services Tax Act, 2017 remained open.

Outcome: The Court declined to interfere, left the petitioner at liberty to avail available remedies, permitted filing of the appeal with necessary pre-deposits within eight weeks, and kept the validity issue open for consideration before the appropriate forum.

---