GST appellate remedy prevails as constituted Tribunal can hear appeals without limitation objection and with pre-deposit protection.

Once the GST Appellate Tribunal was constituted, its benches staffed and procedure notified, the writ court treated the statutory appellate remedy as operational and disposed of the writ petition without examining the impugned orders on merits. It further directed that an appeal filed within the notified outer date would be entertained without a limitation objection, and that any amount already deposited in the writ proceedings, on production of proof, could be treated as compliance with the statutory pre-deposit requirement. The Tribunal was also required to intimate defects, if any, and allow their removal within the stipulated time.

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Issues: (i) Whether, after constitution of the GST Appellate Tribunal and issuance of the procedure governing its functioning, the writ petition should be disposed of in view of the availability of the appellate remedy; (ii) Whether any appeal filed before the Tribunal within the notified period could be entertained without objection as to limitation and whether the amount earlier deposited would satisfy the statutory pre-deposit requirement.

Issue (i): Whether, after constitution of the GST Appellate Tribunal and issuance of the procedure governing its functioning, the writ petition should be disposed of in view of the availability of the appellate remedy.

Analysis: The Tribunal had been constituted, members had been appointed to the benches, and the procedure for regulating its functioning had been notified. In these circumstances, the writ court found that no useful purpose would be served by retaining the petition, particularly when the statutory appellate forum under the GST regime was operational and the petition could be carried before that forum. The Court expressly declined to enter into the validity or legality of the impugned orders.

Conclusion: The writ petition was disposed of, leaving the petitioner to pursue the statutory appeal before the GST Appellate Tribunal.

Issue (ii): Whether any appeal filed before the Tribunal within the notified period could be entertained without objection as to limitation and whether the amount earlier deposited would satisfy the statutory pre-deposit requirement.

Analysis: The Court accepted the notified outer date for filing appeals before the Tribunal and directed that an appeal filed within that period should be entertained without raising limitation objections. It also directed that the amount already deposited in the writ proceedings, if produced with the relevant proof, would be treated as compliance with the statutory pre-deposit requirement under the GST law. The Tribunal was further directed to intimate defects, if any, and permit removal within the stipulated time.

Conclusion: The petitioner was permitted to file an appeal up to 30 June 2026 without limitation objection, and the prior deposit was to be treated as compliance with the pre-deposit condition, subject to verification.

Final Conclusion: The matter was sent to the statutory appellate forum with protective directions preserving the petitioner's right to appeal and ensuring that limitation and pre-deposit requirements would not defeat the remedy.

Ratio Decidendi: Once the GST Appellate Tribunal is constituted and made functional, the writ court may dispose of the petition in favour of the statutory appellate remedy while protecting the appellant from limitation and pre-deposit consequences to the extent directed by the Court.

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