Whether High Court Can Continue to Hear a GST Matter After Constitution of GSTAT Instead of Relegating the Assessee to the Tribunal?

[Dipika Shetye]

An assessee challenged an appellate order under GST before the High Court by way of a writ petition because the GSTAT was not constituted at the relevant time. The writ petition has remained pending before the High Court for a considerable period.

Now, after constitution of GSTAT, the High Court is inclined to dispose of the writ petition by directing the assessee to avail the statutory remedy before the Tribunal.

Can the assessee challenge such an order before the Supreme Court and request the Court to direct the High Court to decide the matter on merits or ask Apex court to decide the same.

Any practical case law where it happens.

AI Summary

Alternative statutory remedy after tribunal constitution raises whether a pending GST writ should proceed on merits.
Availability of the statutory appellate remedy after constitution of GSTAT raises whether a pending GST writ petition, filed when the Tribunal was unavailable, should be heard on merits or redirected to the Tribunal. The issue concerns a writ petition challenging an appellate order that has remained pending for a considerable period. It also concerns whether an assessee may challenge a direction to pursue the Tribunal remedy and seek merits consideration of the pending matter.