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of <h1>Writ petition maintainability where statutory appellate forum exists but non-functional; petitioner ordered to deposit u/s112(8) and pursue GSTAT appeal</h1> Whether a writ is maintainable where a statutory appellate forum exists but was non-functional: HC applied the principle that writ relief is permissible ... Maintainability of petition - availability of alternative remedy - GSTAT has not been constituted and made functional - requirement of pre-deposit before filing an appeal - HELD THAT:- It is no longer res integra that the Writ Court can be approached assailing an order for which the forum of appeal is provided and the same is entertainable in the event the forum is not made functional or constituted as the person cannot be rendered remediless. Equally it is true that if conditions are attached to filing an appeal before such forum, the Writ Court shall ensure strict compliance thereof as a person cannot steal a march taking a shelter that there is no inhibition in the writ Court in entertaining the writ petition and passing an order taking departure from the said statutory provision. Since the forum has already been provided in the statute, which is now made functional and the period for filing the appeal has been extended in a fragmented manner, it would not be proper for the Writ Court to keep such writ petitions pending as the dispute raised by the petitioner in the instant writ petition can be adjudicated by the said forum and, therefore, the writ petition is disposed of with the directions imposed - The petitioner is directed to deposit the amount if not already deposited, as required under sub-section (8) of Section 112 of the GST Act before the GSTAT to file the appeal within the period specified in the timeline mentioned - petition disposed off. 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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