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A writ petition against an appealable GST order is maintainable only when the statutory appellate forum is not functional and the taxpayer would otherwise be left remediless. Once the GST Appellate Tribunal becomes functional and the appeal period is extended, the dispute should be pursued before that forum, and writ jurisdiction should not be used to bypass statutory conditions such as pre-deposit and the notified filing timeline. The petitioner was therefore relegated to the statutory appeal before the GSTAT, and the merits of the impugned order were not examined.
A writ petition against an appealable GST order is maintainable only when the statutory appellate forum is not functional and the taxpayer would otherwise be left remediless. Once the GST Appellate Tribunal becomes functional and the appeal period is extended, the dispute should be pursued before that forum, and writ jurisdiction should not be used to bypass statutory conditions such as pre-deposit and the notified filing timeline. The petitioner was therefore relegated to the statutory appeal before the GSTAT, and the merits of the impugned order were not examined.
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