https://www.taxtmi.com/caselaws?id=782544 HC held that a writ petition is maintainable despite availability of a statutory appeal only when the appellate forum is not constituted or functional, to avoid leaving a litigant remediless. However, even in such cases, any statutory pre-deposit conditions for appeal must be strictly complied with, and litigants cannot bypass them through writ jurisdiction. In the present case, since the statutory Appellate Tribunal has become functional and the limitation period for filing appeals has been extended in a phased manner, the HC found it inappropriate to continue with the writ. The writ petition was disposed of, directing recourse to the appellate forum subject to statutory conditions. en-us Thu, 27 Nov 2025 00:00:00 +0530 Mon, 01 Dec 2025 08:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782544 HC held that a writ petition is maintainable despite availability of a statutory appeal only when the appellate forum is not constituted or functional, to avoid leaving a litigant remediless. However, even in such cases, any statutory pre-deposit conditions for appeal must be strictly complied with, and litigants cannot bypass them through writ jurisdiction. In the present case, since the statutory Appellate Tribunal has become functional and the limitation period for filing appeals has been extended in a phased manner, the HC found it inappropriate to continue with the writ. The writ petition was disposed of, directing recourse to the appellate forum subject to statutory conditions. Case-Laws GST Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782544