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    <title>2025 (12) TMI 701 - ORISSA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=783161</link>
    <description>HC held that, with the GSTAT now functional and the statutory appeal under Section 112 of the GST Act available, the writ petition is not to be kept pending. While recognizing that writ jurisdiction can be invoked when an appellate forum is non-functional, HC emphasized that once such forum is constituted, disputes must ordinarily be relegated to that statutory remedy. HC directed the petitioner to file an appeal before GSTAT within the prescribed extended timelines, subject to strict compliance with the mandatory pre-deposit requirement under Section 112(8). The writ petition was accordingly disposed of with these directions.</description>
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    <pubDate>Thu, 04 Dec 2025 00:00:00 +0530</pubDate>
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      <title>2025 (12) TMI 701 - ORISSA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=783161</link>
      <description>HC held that, with the GSTAT now functional and the statutory appeal under Section 112 of the GST Act available, the writ petition is not to be kept pending. While recognizing that writ jurisdiction can be invoked when an appellate forum is non-functional, HC emphasized that once such forum is constituted, disputes must ordinarily be relegated to that statutory remedy. HC directed the petitioner to file an appeal before GSTAT within the prescribed extended timelines, subject to strict compliance with the mandatory pre-deposit requirement under Section 112(8). The writ petition was accordingly disposed of with these directions.</description>
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      <pubDate>Thu, 04 Dec 2025 00:00:00 +0530</pubDate>
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