https://www.taxtmi.com/caselaws?id=465764 A writ petition challenging maintainability in the context of non-functional GST appellate remedies was examined after the GST Appellate Tribunal had been constituted and its President and Members appointed. The HC held that, once the notified procedure for the Tribunal is in place and appointments have operationalised the Tribunal's functioning, continuation of the writ would serve no useful purpose. The HC therefore relegated the petitioner(s) to the statutory remedy under s.112 of the GST Act read with the relevant Central Government notification, permitting filing of an appeal before the GST Appellate Tribunal within the extended window specified therein, and disposed of the petition. en-us Tue, 07 Jan 2025 00:00:00 +0530 Thu, 08 Jan 2026 08:19:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465764 A writ petition challenging maintainability in the context of non-functional GST appellate remedies was examined after the GST Appellate Tribunal had been constituted and its President and Members appointed. The HC held that, once the notified procedure for the Tribunal is in place and appointments have operationalised the Tribunal's functioning, continuation of the writ would serve no useful purpose. The HC therefore relegated the petitioner(s) to the statutory remedy under s.112 of the GST Act read with the relevant Central Government notification, permitting filing of an appeal before the GST Appellate Tribunal within the extended window specified therein, and disposed of the petition. Case-Laws GST Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465764