Statutory appellate remedy under GST law prevails, with delay condonation to consider bona fide court prosecution.

Writ petitions challenging proceedings under the Kerala State Goods and Services Tax regime were not entertained once a competent Appellate Authority had been constituted. The petitioners were relegated to the statutory appellate remedy under Section 107 of the Kerala State Goods and Services Tax Act, 2017. The Court granted liberty to file the appeal and directed that, if a delay condonation application is made, the Appellate Authority should consider it in light of the petitioners' bona fide prosecution of the matter before the Court. The petitions were disposed of on that basis.

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Issues: Whether the writ petitions challenging proceedings under the Kerala State Goods and Services Tax regime should be entertained when an appellate authority has been constituted, and whether the petitioners should be permitted to pursue the statutory appeal with protection against delay.

Analysis: The petitioners were relegated to the statutory appellate remedy after it was brought to the Court's notice that a competent Appellate Authority had been constituted. The Court granted liberty to approach that authority under Section 107 of the Kerala State Goods and Services Tax Act, 2017. It also directed that, if an application for condonation of delay is filed, the Appellate Authority shall consider it by taking note that the petitioners had been bona fide prosecuting the matter before the Court.

Conclusion: The writ petitions were disposed of by permitting the petitioners to pursue the statutory appeal, with a direction to consider any delay condonation application on that basis.

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