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

GSTAT availability generally redirects pending GST writs to statutory appeal, with limitation protection requiring careful consideration.
Availability of GSTAT generally makes the statutory appeal an efficacious alternative remedy and may lead the High Court to redirect a pending GST writ to the Tribunal. Whether the writ should nevertheless continue depends on the circumstances, including its stage and possible prejudice from relegation. Where the writ was filed because GSTAT was unavailable, the assessee should promptly pursue the Tribunal appeal and seek protection or exclusion of the writ-pendency period for limitation. The Tribunal remains the final fact-finding forum, subject to applicable pre-deposit requirements.