Bombay High Court: Hongkong and Shanghai Banking Corporation
Ltd v. State of Maharashtra Writ Petition (L) No. 4698 of 2026
The recovery proceedings were initiated against the petitioner despite pendency of appeal before the GST Appellate
Tribunal and despite payment of required pre-deposit. The petitioner contended that the Tribunal had no power to
grant interim stay and therefore approached the High Court.
The Bombay High Court held that the GST Appellate Tribunal has inherent power to grant interim relief and stay
recovery proceedings during pendency of appeal. The Court observed that the power to pass orders “as it thinks fit”
under Section 113 includes the power to pass interim orders, otherwise the appellate remedy would become
“illusory”. Accordingly, the petitioner was directed to approach the Tribunal for interim relief and recovery was
protected till such application is decided.
GST Law India is a blog on GST and allied commercial laws managed by members of the law firm ALA Legal.