GST appellate remedy clarified: writ disposed, appeal permitted, limitation protected, and interim pre-deposit treated as compliance.

With the GST Appellate Tribunal constituted, members appointed and procedural rules notified, the writ petition was disposed of as no useful purpose remained in keeping it pending. The petitioner was granted liberty to file the statutory appeal before the Tribunal within the specified period, with protection against limitation objections for that period. Any pre-deposit already made under the interim order was directed to be treated as compliance with the statutory pre-deposit requirement, subject to production of the interim order and proof of deposit. The Tribunal was also directed to allow defect removal within the stipulated time and decide the appeal on merits in accordance with law.

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Issues: Whether, after constitution and commencement of the GST Appellate Tribunal, the writ petition should be disposed of by permitting the petitioner to pursue the statutory appeal route and by protecting the petitioner against limitation objections for a specified period.

Analysis: The Tribunal had been constituted, members had been appointed, and procedural rules for its functioning had been notified. In these circumstances, keeping the writ petition pending served no useful purpose. The petitioner was therefore granted liberty to file an appeal before the GST Appellate Tribunal within the specified period, and any pre-deposit already made pursuant to the interim order was directed to be treated as compliance with the statutory pre-deposit requirement, subject to production of the interim order and proof of deposit. The Tribunal was also directed to call for removal of defects within the stipulated time and the appeal was to be dealt with in accordance with law on merits.

Outcome: The writ petition was disposed of by granting liberty to avail the statutory appellate remedy before the GST Appellate Tribunal with ancillary directions regarding limitation, pre-deposit compliance, and defect removal.

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