GSTAT has inherent power to grant interim relief; writ not maintainable where effective appellate remedy exists

Last updated: 02 June 2026

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Quick Summary

The Bombay High Court has ruled that the Goods and Services Tax Appellate Tribunal (GSTAT) has the inherent power to grant interim relief, such as staying recovery proceedings, even if not explicitly stated in the law. The court found that a writ petition is not the correct legal route when an effective appeal remedy is available before the GSTAT. This decision ensures that the appellate process is meaningful and prevents the frustration of justice.

Court :
Bombay High Court

Brief :
The Hon'ble Bombay High Court in the case of The Hongkong and Shanghai Banking Corporation Ltd v. State of Maharashtra & Ors. [Writ Petition (L) No. 4698 OF 2026, order dated February 20, 2026] held that the GST Appellate Tribunal possesses inherent and incidental powers to grant interim relief, including stay of recovery proceedings, and therefore, a writ petition is not maintainable when an effective alternative remedy exists before the Tribunal.

Citation :
Writ Petition (L) No. 4698 OF 2026, order dated February 20, 2026

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Attached File : 671907_5997_the_hongkong_and_shanghai_banking_corporation_ltd.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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