https://www.taxtmi.com/caselaws?id=785013 Whether a writ is maintainable where a statutory appellate forum exists but was non-functional: HC applied the principle that writ relief is permissible only if the statutory forum is non-functional or inaccessible; conversely, where the forum is constituted and functional, the writ court must insist on strict compliance with statutory pre-conditions to appeal. Reasoning: statutory availability of GSTAT and statutory conditions (including pre-deposit under s.112(8) GST Act) govern remedy. Outcome: writ petition disposed; petitioner directed to make the required deposit under s.112(8) and pursue appeal before GSTAT within the prescribed extended timeline. en-us Fri, 09 Jan 2026 00:00:00 +0530 Thu, 15 Jan 2026 08:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785013 Whether a writ is maintainable where a statutory appellate forum exists but was non-functional: HC applied the principle that writ relief is permissible only if the statutory forum is non-functional or inaccessible; conversely, where the forum is constituted and functional, the writ court must insist on strict compliance with statutory pre-conditions to appeal. Reasoning: statutory availability of GSTAT and statutory conditions (including pre-deposit under s.112(8) GST Act) govern remedy. Outcome: writ petition disposed; petitioner directed to make the required deposit under s.112(8) and pursue appeal before GSTAT within the prescribed extended timeline. Case-Laws GST Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785013