Writ petition maintainability where statutory appellate forum exists but non-functional; petitioner ordered to deposit u/s112(8) and pursue GSTAT appeal

Whether a writ is maintainable where a statutory appellate forum exists but was non-functional: HC applied the principle that writ relief is permissible only if the statutory forum is non-functional or inaccessible; conversely, where the forum is constituted and functional, the writ court must insist on strict compliance with statutory pre-conditions to appeal. Reasoning: statutory availability of GSTAT and statutory conditions (including pre-deposit under s.112(8) GST Act) govern remedy. Outcome: writ petition disposed; petitioner directed to make the required deposit under s.112(8) and pursue appeal before GSTAT within the prescribed extended timeline.

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Issues: Whether the writ petition challenging an order under the GST Act is maintainable when the statutory appellate forum (GSTAT) has been made functional and the appellant is required under Section 112(8) of the Central Goods and Services Tax Act, 2017 to make specified pre-deposits before filing an appeal; and whether the petitioner may be directed to avail the appellate remedy within the timeline notified for GSTAT e-filing.

Analysis: The Court examined that an appeal forum is provided in the statute and has been made functional with an administrative timeline and user advisory for filing appeals before the GSTAT, including staggered filing windows and an overall filing cut-off extended administratively. The Court noted the settled principle that writ jurisdiction may be exercised where the statutory forum is not made functional or available, but when the forum is functional the writ court must ensure strict compliance with statutory conditions for invoking that forum. The pre-deposit condition under Section 112(8) requires payment of admitted amounts in full and ten per cent of the disputed tax (subject to statutory cap) as a condition precedent to filing an appeal; administrative notifications and user advisories provide the period and mechanism for filing appeals before the GSTAT.

Conclusion: The writ petition is not maintainable in circumstances where the GSTAT is functional and an appellate window has been notified; the petitioner is directed to comply with the pre-deposit requirement under Section 112(8) and file the appeal before the GSTAT within the notified timeline. The Court declined to express any opinion on the merits of the first appellate order.

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