Patna HC Grants Stay on Tax Recovery Pending Appeal on Conditional Deposit of 20% Due to Non-Constitution of GST Tribunal

The Patna High Court granted a stay on tax recovery pending appeal on the conditional deposit of 20% of the disputed amount due to the non-constitution of the GST Tribunal. The assessee sought relief from the court, arguing that the absence of a functional GST Tribunal impeded their right to a fair appeal process. The court recognized the unique situation and provided interim relief by staying the recovery, conditional on the partial deposit. This decision reflects judicial sensitivity to administrative delays and procedural gaps, ensuring that taxpayers are not unduly disadvantaged by the lack of established appellate mechanisms.