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The High Court held that, where the GST Appellate Tribunal has not yet been constituted, the statutory right of appeal remains available and limitation for filing that appeal runs from the date the President or State President enters office, whichever is later, in line with the Board Circular. It further held that writ jurisdiction cannot be used to bypass the statutory appellate remedy or avoid the pre-deposit requirement. Following its earlier order on identical facts, the Court dismissed the writ petition and granted liberty to pursue the appeal before the GST Tribunal against the impugned appellate orders.
The High Court held that, where the GST Appellate Tribunal has not yet been constituted, the statutory right of appeal remains available and limitation for filing that appeal runs from the date the President or State President enters office, whichever is later, in line with the Board Circular. It further held that writ jurisdiction cannot be used to bypass the statutory appellate remedy or avoid the pre-deposit requirement. Following its earlier order on identical facts, the Court dismissed the writ petition and granted liberty to pursue the appeal before the GST Tribunal against the impugned appellate orders.
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