Statutory appellate remedy preserved with permission to use attached bank funds for the pre-deposit and file appeals in time.

A special notification under section 148 of the Tripura State GST Act, 2017 provided a limited window for filing appeals against orders under sections 73 and 74, subject to prescribed conditions and a cut-off date. Because the petitioners had an available statutory appellate remedy, the HC did not examine the merits of the challenge. As the petitioners' bank accounts had been attached in recovery proceedings, the Court directed that the pre-deposit could be remitted from the attached account so the appeal could be filed within time. The writ petitions were thus disposed of by preserving access to the appellate process.

---

---

Issues: Whether the writ petitioners should be permitted to avail the appellate remedy under the special notification and remit the required pre-deposit from attached bank accounts.

Analysis: The notification issued under section 148 of the Tripura State Goods and Services Tax Act, 2017 created a special window for filing appeals against orders passed under sections 73 and 74, subject to compliance with the prescribed conditions and the cut-off date. As the petitioners had an available statutory appellate remedy, the Court did not enter into the merits of the challenge. Since the petitioners' bank accounts had been attached in recovery proceedings, the Court directed the bank to permit remittance of the pre-deposit from the attached account so that the appeal could be effectively filed within time.

Conclusion: The petitioners were permitted to pursue the appellate remedy and to make the pre-deposit from the attached bank accounts for that purpose.

Final Conclusion: The writ petitions were disposed of by preserving the petitioners' ability to invoke the statutory appeal process and by issuing an enabling direction to facilitate compliance with the pre-deposit requirement.

---