Hongkong and Shanghai Banking Corporation Ltd Vs State of Maharashtra (Bombay High Court)
The Bombay High Court considered a petition filed under Article 226 of the Constitution raising the issue of whether the Goods and Services Tax Appellate Tribunal (GSTAT), constituted under the Central Goods and Services Tax Act, 2017 Central Goods and Services Tax Act, 2017 (CGST Act), has jurisdiction to grant interim orders.
An Order-in-Original dated 18 December 2023 confirmed a tax liability against the petitioner under the CGST Act. The petitioner challenged this order before the Appellate Authority, which rejected the appeal by an Order-in-Appeal dated 12 June 2024. Subsequently, the petitioner filed an appeal before the GST Appellate Tribunal on 5 February 2026.
During the pendency of the appeal, the petitioner received demand intimations through emails dated 3 February 2026 and 6 February 2026. The petitioner informed the concerned authority that the demand amount had been deposited and adjusted through Form GST DRC-03A and that an appeal against the Order-in-Appeal was pending before the Tribunal. Despite this, a Recovery Notice dated 6 February 2026 was issued, prompting the petitioner to approach the High Court seeking quashing of the demand intimation and recovery notice and requesting interim protection against recovery proceedings.
