Statutory appeal remedy under GST must be pursued before the Tribunal, subject to notification and section 112 conditions.

The writ petition was disposed of by directing the petitioner to pursue the statutory remedy before the GST Appellate Tribunal. The court required compliance with the time-limit and other conditions prescribed under the governing notification and Section 112 of the GST Act, making the availability of appellate relief dependent on satisfaction of those prescribed requirements.

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Outcome: The writ petition was disposed of by relegating the petitioner to the statutory remedy before the Goods and Services Tax Appellate Tribunal and directing compliance with the time-limit and conditions prescribed under the governing notification and Section 112 of the GST Act.

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