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of <h1>Challenge to Appellate Authority orders under GST: alternative remedy before GST Appellate Tribunal leads to refusal to entertain writs</h1> Challenge to Appellate Authority orders under GST was declined on the basis that a statutory alternative remedy exists in the form of the newly ... Challenge to orders of Appellate Authority - Availability of alternative remedy before GST Appellate Tribunal - Maintainability of writ petitions - Doctrine of alternative remedy / Judicial restraint where statutory forum exists - HELD THAT:- It is now brought to our notice by counsel on both sides that the Department of Revenue, Ministry of Finance had issued a notification on 31.07.2024 establishing the Goods and Services Tax Appellate Tribunal at Guwahati covering the State of Tripura as well (Agartala Circuit), and that personnel have been selected and allotted to the Guwahati Bench also along with other Benches in the country through an Office Order No. 03/2025 dt.26.12.2025. Since the petitioners have now an opportunity to approach the said GST Appellate Tribunal, we are not inclined to entertain these Writ Petitions. Writ Petitions, if any, shall also stand disposed of. Issues: Whether the High Court should entertain writ petitions challenging orders of the Appellate Authority under the CGST Act, 2017 when the Goods and Services Tax Appellate Tribunal (GSTAT) for the relevant territorial jurisdiction has become functional and offers an alternative statutory appellate remedy.Analysis: The petitions seek judicial review of orders passed by the Appellate Authority under the CGST Act, 2017. At the time earlier applications were entertained the GST Appellate Tribunal had not been constituted for the region; subsequently a notification and office order record establishment and staffing of the GST Appellate Tribunal, Guwahati (Agartala Circuit/Bench), and the Tribunal is represented as functional from 21.01.2026. Given the existence of a specialized statutory appellate forum under Sections 109 and 112 of the CGST Act, 2017, the Court exercised its discretion not to proceed with the writ petitions and instead granted the petitioners liberty to approach the GST Appellate Tribunal.Conclusion: The writ petitions are not entertained by the High Court; petitioners granted liberty to approach the GST Appellate Tribunal, Agartala Bench. This conclusion is against the assessee.
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