MATRIX CELLULAR (INTERNATIONAL) SERVICES PVT. LTD. v. THE DEPUTY COMMISSIONER OF STATE TAX – Bombay High Courtrt
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
MATRIX CELLULAR (INTERNATIONAL) SERVICES PVT. LTD.
v.
THE DEPUTY COMMISSIONER OF STATE TAX
WRIT PETITION No. 4194 of 2026 dated 15.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 112
Decision : In favour of assessee
Restraint on coercive recovery – Appeal to Tribunal against appellate and rectification orders – Extended appeal limitation till 30.06.2026 per Notification and Section 112 CGST Act – Department threatening recovery pre-appeal expiry – Petitioner undertakes to file appeal with stay application by 30.06.2026 – Held: No recovery till appeal filing – Department free post-deadline if no appeal – Writ disposed recording undertaking.
Represented By:
Counsel for the Petitioner: Anurag Soan with Pritish Chatterjee, Malcolm Vaz
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