Calcutta High Court
Vinod Kumar Saraff v. Assistant Commissioner of State Tax
Where appeal against cancellation of GST registration was dismissed and tribunal was not constituted at time of filing of writ petition, writ was entertained with interim protection on deposit of 20 percent, and on tribunal becoming functional, petitioner was to be granted liberty to approach tribunal within four weeks, with direction to respondents to take no coercive action against petitioner during that period