Statutory appellate remedy preserved as challenge to Section 168A remains open pending Supreme Court guidance.

Petitions challenging the validity of Section 168A of the Central Goods and Services Tax Act, 2017 were not examined on merits; the HC disposed them by leaving the petitioners to pursue the statutory appellate remedy. The challenge to Section 168A was kept open and made subject to the Supreme Court's decision on the issue.

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Outcome: The petitions were disposed of without interference on merits, leaving the petitioners to pursue the statutory appellate remedy and keeping the challenge to the validity of Section 168A of the Central Goods and Services Tax Act, 2017 open to be governed by the decision of the Supreme Court.

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