Statutory GST appeal remedy prevails over writ jurisdiction where tribunal is not constituted and pre-deposit objections arise.

Writ jurisdiction could not be used to bypass the statutory GST appellate mechanism where an efficacious appeal lay before the GST Tribunal. The Court relied on the Board circular stating that, because the Appellate Tribunal had not yet been constituted, the time for filing the appeal would run from the date the President or State President entered office, whichever was later. On that basis, objections based on limitation, delay and pre-deposit did not justify recourse to writ remedy. The writ petition was therefore held not maintainable, and the petitioner was directed to pursue the statutory appeal before the Tribunal.

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Issues: Whether the writ petition was maintainable in view of the availability of a statutory appellate remedy before the GST Tribunal and the objection based on delay and pre-deposit.

Analysis: The petition challenged dismissal of appeals by the first appellate authority on limitation grounds. The Court noted that the assessee had an efficacious remedy of appeal before the GST Tribunal and relied on the Board circular clarifying that, because the Appellate Tribunal had not been constituted, the time for filing the appeal would run from the date on which the President or State President of the Tribunal enters office, whichever is later. In these circumstances, the writ jurisdiction could not be invoked to bypass the statutory appellate mechanism or to avoid the requirement of pre-deposit.

Conclusion: The writ petition was not maintainable and the petitioner was left to pursue the statutory appeal before the GST Tribunal.

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