GST Appellate Tribunal remedy becomes available after constitution, with protected filing period, deposit credit and opportunity to cure defects.

Availability of the GST Appellate Tribunal remedy is addressed after the Tribunal's constitution, appointment of Members and notification of procedural rules. Once the statutory forum became operational, the writ route was no longer treated as the basis for examining the legality of the impugned orders, and affected parties were directed towards the statutory appeal. Appeals filed by 30 June 2026 were to be entertained without limitation objections, while an amount deposited under an interim order could satisfy the statutory deposit requirement upon proof. Appellants were also given an opportunity to cure filing defects. No determination on the merits or legality of the impugned orders was made.

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Issues: Availability of the GST Appellate Tribunal remedy after its constitution and the conditions governing appeal filing.

Analysis: The writ petition had been entertained because the GST Appellate Tribunal was not constituted. Following constitution of the Tribunal, appointment of its Members and notification of its procedural rules, the Court declined to examine the validity or legality of the impugned orders. The petitioner was permitted to pursue the statutory appeal up to 30 June 2026. An amount deposited pursuant to the interim order was directed to be treated as compliance with the statutory deposit requirement, subject to production of proof of deposit. Appeals filed within the permitted period were to be entertained without objection on limitation, with an opportunity to cure defects.

Outcome: The writ petition was disposed of with liberty to file an appeal before the GST Appellate Tribunal, together with directions concerning limitation, deposit compliance and removal of defects. No adjudication was made on the merits or legality of the impugned orders.

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