https://www.taxtmi.com/caselaws?id=787241 Whether an appellate forum under the CGST framework may grant interim reliefs and whether a superior court should grant interim protection to permit tribunal filing are addressed. The article explains that statutory provisions conferring appellate jurisdiction together with procedural rules and inherent powers imply authority to grant interlocutory orders, including stays of recovery; outcome: the appellate forum can grant such interim reliefs. It further explains that writ jurisdiction should generally require invocation of the appellate remedy, but limited interim protection confined to preserving status quo may be granted to enable filing and disposal of an interim application before the tribunal. en-us Fri, 20 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 08:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787241 Whether an appellate forum under the CGST framework may grant interim reliefs and whether a superior court should grant interim protection to permit tribunal filing are addressed. The article explains that statutory provisions conferring appellate jurisdiction together with procedural rules and inherent powers imply authority to grant interlocutory orders, including stays of recovery; outcome: the appellate forum can grant such interim reliefs. It further explains that writ jurisdiction should generally require invocation of the appellate remedy, but limited interim protection confined to preserving status quo may be granted to enable filing and disposal of an interim application before the tribunal. Case-Laws GST Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787241