Recovery proceedings cannot be initiated when statutory appeal remedy is available and time to file appeal has not expired

The Hon’ble Bombay High Court in the case of Matrix Cellular (International) Services Pvt. Ltd. v. Deputy Commissioner of State Tax [Writ Petition No. 4194 of 2026, order dated April 02, 2026] held that recovery proceedings cannot be resorted to when the statutory period to file an appeal is still available, as it would render the appellate remedy illusory.

CLICK HERE FOR COMPLETE GST NEWSLETTER IN PDF

Disclaimer
The above heading and content have been reproduced without alteration from the cited source solely for educational and informational purposes. We do not independently verify or assume liability for its accuracy, completeness, authenticity, or recency. All responsibility rests with the original source and respective news agency.

This will close in 5 seconds

Scroll to Top