GST Appellate Tribunal Can Grant Interim Relief Because Such Power Is Inherent in Appellate Jurisdiction

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 Authori...