Statutory GST appeal remedy prevails when the Tribunal is functional, with mandatory pre-deposit and filing timeline requirements.

Where the GST Appellate Tribunal is functional and a statutory appeal is available, writ jurisdiction should not be used to bypass that appellate remedy. The petitioner must pursue the appeal under the GST framework and comply with the mandatory filing conditions, including payment of the admitted tax and the prescribed ten per cent pre-deposit of disputed tax. The court also noted the notification and portal advisory extending and organising the time for filing appeals before the Tribunal. The writ petition was therefore not entertained on merits, and the petitioner was directed to use the statutory appeal mechanism within the applicable timeline and pre-condition requirements.

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Issues: Whether the writ petition should be entertained in view of the statutory appeal provided under the GST regime and, if not, whether the petitioner must comply with the pre-deposit requirement and the prescribed filing timeline before the GST Appellate Tribunal.

Analysis: The challenge was to a tax order affirmed in appeal, while the statutory appellate remedy under Section 112 of the GST Act had become available with the Tribunal being made functional. The writ court noted that when a statutory appellate forum exists and is operational, the aggrieved person should ordinarily pursue that remedy. At the same time, the statutory conditions for filing the appeal, including payment of the admitted amount and the prescribed ten per cent of the disputed tax, remain mandatory. The court also noticed the notification and portal advisory extending and structuring the time for filing appeals before the Tribunal.

Conclusion: The writ petition was not entertained on merits and the petitioner was directed to avail the statutory appeal remedy before the GST Appellate Tribunal by complying with the pre-deposit and timeline requirements.

Ratio Decidendi: Where a statutory appellate forum is available and functional, writ jurisdiction should not be used to bypass the statutory appeal mechanism or its mandatory pre-conditions, including pre-deposit.

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