Operational GST Appellate Tribunal restores statutory appeal route, leading to disposal of writ petition without examining challenged orders.

Constitution of the GST Appellate Tribunal, appointment of its Members, and notification of procedural rules made the statutory appellate mechanism operational. As the writ petition had been entertained only because the Tribunal was previously unavailable, the petition was disposed of with permission to pursue the statutory appeal before the GST Appellate Tribunal. The validity and legality of the impugned orders were not examined.

---

---

Issues: Availability of the GST Appellate Tribunal as an alternate statutory appellate remedy following its constitution and commencement of functioning.

Analysis: The writ petition had been entertained because the GST Appellate Tribunal was not constituted. The subsequent constitution of the Tribunal, appointment of its Members, and notification of its procedural rules established that the statutory appellate mechanism had become operational. The validity and legality of the impugned orders were not adjudicated.

Outcome: The writ petition was disposed of, permitting recourse to the statutory appeal before the GST Appellate Tribunal.

---