Recovery Proceedings Invalid if Time to File GST Appeal Not Expired: Bombay HC

Matrix Cellular (International) Services Pvt. Ltd. Vs Deputy Commissioner of State Tax (Bombay High Court) Recovery proceedings cannot be initiated when statutory appeal remedy is available and time to file appeal has not expired: Bombay High Court The Bombay High Court held that recovery proceedings cannot be initiated while the statutory period for filing an appeal under Section 112 of the CGST Act, 2017 is still available, as doing so would render the appellate remedy illusory. The petitioner challenged coercive recovery initiated pursuant to an appellate order and rectification order, cont...