Statutory appellate remedy under GST must be pursued when the tribunal is functional, with mandatory pre-deposit compliance.

Where the GST Appellate Tribunal is functional, writ jurisdiction should ordinarily not be used to bypass the statutory appellate remedy. The text notes that an appeal under Section 112 became available after an assessment order under Section 73 was affirmed, and that the filing window had been extended through the notified timeline and user advisory. It also records the statutory pre-condition under Section 112(8) requiring deposit of admitted dues and ten per cent of the disputed tax before the appeal can be filed. The aggrieved person must therefore pursue the appellate forum in the manner prescribed by statute.

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Issues: Whether the writ petition should be entertained in view of the availability of an appellate remedy before the GST Appellate Tribunal, and whether the petitioner must comply with the statutory pre-deposit and filing timeline for availing that remedy.

Analysis: The dispute arose from an assessment order under Section 73 of the GST Act that had been affirmed in appeal. The Court noted that the appellate remedy under Section 112 had become available, the GST Appellate Tribunal was functional, and the filing window for appeals had been extended through the notified timeline and user advisory. It also recorded the statutory condition under sub-section (8) of Section 112 requiring deposit of the admitted dues and ten per cent of the disputed tax before an appeal can be filed. The Court reiterated that writ jurisdiction may be invoked when the appellate forum is unavailable, but once the statutory forum is functional, the aggrieved person must pursue that remedy in the manner prescribed by the statute.

Conclusion: The writ petition was not entertained on merits and the petitioner was directed to pursue the appellate remedy before the GST Appellate Tribunal after complying with the pre-deposit requirement and the prescribed filing timeline.

Final Conclusion: The writ petition was disposed of by relegating the petitioner to the statutory appellate forum, with directions to comply with the conditions for filing and entertaining the appeal.

Ratio Decidendi: Where a statutory appellate tribunal is functional, the writ court should ordinarily defer to the alternate remedy and insist on strict compliance with the statutory pre-condition for appeal.

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