Interim relief against GST recovery notices declined for delay, even though the taxpayer's representation remained pending.

Interim protection against recovery notices under Section 79 of the Maharashtra GST Act was refused because the petitioner approached the HC after a substantial delay, despite prior intimation that recovery would follow non-payment. The Court treated promptness as material to interim relief and held that unexplained delay could justify declining protection even while the petitioner's representation on alleged adjustment of tax liability through credit notes and portal entries remained pending. Notice was issued to the respondents, so the substantive challenge to the recovery action remained open for further hearing.

---

---

Issues: Whether interim relief against the recovery notices could be granted despite the petitioner's delayed approach and the pendency of its representation.

Analysis: The petitioner challenged notices proposing recovery under Section 79 of the Maharashtra Goods and Services Tax Act, 2017 and relied on its earlier communication asserting that tax liability had been adjusted through credit notes and portal entries. The Court noted that the petitioner had received prior intimation that recovery proceedings would follow non-payment, yet approached the Court only after a substantial lapse of time. In view of that delay, the request for interim protection was not found fit for grant at this stage, while notice was issued to the respondents for further consideration of the petitioner's grievance.

Conclusion: Interim relief was declined on account of delay, and the matter was kept pending for response from the respondents.

Final Conclusion: The petition did not obtain immediate protective relief, and the controversy over the recovery action remained open for further hearing.

Ratio Decidendi: A party seeking interim protection against fiscal recovery must approach the Court promptly, and unexplained delay can justify of interim relief even where the underlying representation remains unconsidered.

---