The Hongkong and Shanghai Banking Corporation Ltd vs State of Maharashtra through the Secretary to the Government Revenue Dept

1. This petition under Article 226 of the Constitution raises an interesting issue as to whether the Goods and Services Tax Appellate Tribunal (‘the Tribunal’), in its constitution under the Central Goods and Services Tax Act, 2017(CGST Act), has jurisdiction to pass interim orders. 2. An Order-in-Original was passed under the provisions of the CGST Act against the petitioner on 18th December 2023 whereunder a tax liability stands confirmed against the petitioner. The Petitioner preferred an Appeal before the Appellate Authority. By an Order dated 12th June 2024, the Appellate Authority rejected the Petitioner’s Appeal by passing an Order-in-Appeal. Mane 418-WPL-4698-26.DOC 3. The Petitioner thereafter filed an Appeal before the GST Tribunal against the said Order-in-Appeal on 5th February 2026. In the interregnum, the Petitioner received intimations by e-mails dated 3rd February 2026 and 6th February 2026 raising a demand. Upon receipt of such intimations, the Petitioner informed Respondent No. 3 that the demand amount has been deposited and adjusted through Form GST DRC-03A, and that an Appeal against the Order-in-Appeal is pending before the Tribunal. 4. It is the petitioner’s c