THE HONGKONG AND SHANGHAI BANKING CORPORATION LTD. v. STATE OF MAHARASHTRA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
G. S. Kulkarni, Justice & Aarti Sathe, Justice
THE HONGKONG AND SHANGHAI BANKING CORPORATION LTD.
v.
STATE OF MAHARASHTRA & ORS.
WRIT PETITION (L) No. 4698 of 2026 dated 20.02.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 109, 111, 112 & 113
Decision : In favour of assessee
GST Appellate Tribunal – Interim orders jurisdiction – Writ petition challenging recovery intimation and notice despite appeal filed before Tribunal post Order-in-Appeal confirming tax liability – Petitioner deposited admitted amount invoking Section 112(9) stay on balance recovery – Petitioner contended Tribunal lacks power for interim stay under CGST Act – Court noted Tribunal empowered to pass interim orders inherent in appellate jurisdiction under Sections 111, 112(9), 113 permitting orders “as it thinks fit”, guided by natural justice, CPC powers – GSTAT Procedure Rules 2025 explicitly provide for interlocutory/stay applications – Relied on ITO vs. M.K. Mohammed Kunhi for incidental powers – Held: Petition disposed – Petitioner to file interim application before Tribunal within two weeks, recovery stayed till then – Portal provision mandated.
Represented By:
Counsel for the Petitioner: Prasad Paranjape (Through V.C.) a/w. Bhavya Varma a/w. Kevin Gogri, i/b. Lumiere Law Partners
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