GST Appellate Tribunal access permitted through its President despite incomplete registration and numbering processes, with priority hearing considered appropriate.

GST Appellate Tribunal access was addressed where its registration and numbering processes were not fully operational. As the Tribunal had been constituted and commenced adjudicating GST disputes, the petitioner was permitted to approach its President for registration, numbering, listing and, where necessary, interim relief. Given that the matter had reached a final stage before the High Court, priority hearing was considered appropriate. The Special Leave Petition was disposed of with liberty to pursue the matter before the Tribunal President.

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Issues: Whether the petitioner should be directed to pursue the matter before the GST Appellate Tribunal despite its registration and numbering processes not being fully operational.

Analysis: The GST Appellate Tribunal had been constituted and had commenced functioning for adjudication of GST disputes. In the peculiar circumstances, including that the matter had reached the final stage before the High Court, the petitioner was permitted to approach the President of the Tribunal for registration, numbering, listing and, where necessary, consideration of interim relief. Priority hearing was considered appropriate.

Outcome: The Special Leave Petition was disposed of with liberty to approach the President of the GST Appellate Tribunal.

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