https://www.taxtmi.com/caselaws?id=789350 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. en-us Fri, 27 Mar 2026 00:00:00 +0530 Tue, 07 Apr 2026 07:48:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789350 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. Case-Laws GST Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789350