2026-VIL-209-BOM
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SGST High Court Cases

GST – Jurisdiction and Power of Appellate Tribunal (GSTAT) to grant interim relief from recovery proceedings - Challenge to Recovery Notice issued during the pendency of its appeal before the GSTAT – Revenue of the case that once the appeal is pending before the Tribunal, the Petitioner ought to have approached the Tribunal seeking appropriate interim reliefs while the Petitioner argued that there is no provision either under the CGST Act or the Rules framed thereunder empowering the Tribunal to grant an interim order staying recovery proceedings - Whether the GSTAT has the jurisdiction to pass interim orders – HELD - The Tribunal, being vested with wide appellate powers under Section 113 of the CGST Act, 2017 to pass such orders "as it thinks fit", has the inherent and incidental jurisdiction to grant appropriate interim orders relevant to the subject matter of the appeal, including stay of recovery proceedings, in order to make the appellate remedy effective - The power to grant interim relief, including protection against recovery pending the Appeal, is inherent and incidental to the appellate jurisdiction conferred upon the Tribunal - The Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 also expressly provide for the Tribunal's inherent powers to make orders for meeting the ends of justice or to prevent abuse of the process. Accordingly, the Petitioner ought to have approached the Tribunal for appropriate interim relief, rather than filing the Writ Petition before the High Court. However, to enable the Petitioner to approach the Tribunal, the Court grants limited interim protection by restraining the Respondents from acting upon the Recovery Notice until the Petitioner files an interim application before the Tribunal and the same is decided - The Petitioner shall be at liberty to file an interim application before the Appellate Tribunal within two weeks, and till such application is filed and decided, the Recovery Notice shall not be acted upon by the Respondents - The Petition is disposed of
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