GST appellate remedy preserved with limitation protection, pre-deposit compliance treated as satisfied, and defect removal allowed.

After constitution of the GST Appellate Tribunal and notification of its procedure, the writ petition was disposed of with liberty to pursue the statutory appeal before the Tribunal within the extended period. The court directed that no limitation objection be raised if the appeal is filed within time, that the earlier deposit be treated as compliance with the pre-deposit requirement, and that any defects in the appeal be removed within the stipulated period. The direction preserves the statutory appellate remedy while regularising limitation, pre-deposit compliance, and defect curing for the appeal process.

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Issues: Whether, after constitution of the GST Appellate Tribunal and notification of its procedure, the writ petition should be disposed of by granting liberty to file an appeal before the Tribunal with consequential directions regarding limitation, pre-deposit compliance, and defect removal.

Outcome: The writ petition was disposed of with liberty to avail the statutory appeal before the GST Appellate Tribunal within the extended period and with directions that no limitation objection be raised if the appeal is filed within time, the earlier deposit be treated as compliance of the pre-deposit requirement, and defects, if any, be removed within the stipulated time.

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