https://www.taxtmi.com/article/detailed?id=16585 The GST Appellate Tribunal has inherent and incidental power to grant interim relief, including stay of recovery proceedings, as part of its appellate jurisdiction. Section 111 of the CGST Act gives the Tribunal procedural autonomy and powers akin to a civil court, while Section 113(1) authorises it to pass such orders as it thinks fit. A writ petition is not maintainable where an efficacious alternative remedy exists before the Tribunal and interim protection can be sought there. en-us Sat, 06 Jun 2026 08:43:16 +0530 Sat, 06 Jun 2026 08:43:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16585 The GST Appellate Tribunal has inherent and incidental power to grant interim relief, including stay of recovery proceedings, as part of its appellate jurisdiction. Section 111 of the CGST Act gives the Tribunal procedural autonomy and powers akin to a civil court, while Section 113(1) authorises it to pass such orders as it thinks fit. A writ petition is not maintainable where an efficacious alternative remedy exists before the Tribunal and interim protection can be sought there. Articles Goods and Services Tax - GST Sat, 06 Jun 2026 08:43:16 +0530 https://www.taxtmi.com/article/detailed?id=16585