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.
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