https://www.taxtmi.com/highlights?id=96069 Where a statutory appellate forum exists but was non-functional, the court permits writ jurisdiction to prevent remedilessness; however, once the forum is constituted, the writ court must decline relief and ensure statutory conditions for appeal (including pre-deposit requirements) are strictly observed. The petition challenging an order is therefore held non-maintainable before the writ court now that the appellate forum functions; the petitioner is directed to comply with sub-section (8) of Section 112 (pre-deposit the required amount) and file the appeal within the prescribed extended timeline, and the writ is disposed of accordingly. - HC en-us Thu, 15 Jan 2026 18:37:00 +0530 Thu, 15 Jan 2026 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96069 Where a statutory appellate forum exists but was non-functional, the court permits writ jurisdiction to prevent remedilessness; however, once the forum is constituted, the writ court must decline relief and ensure statutory conditions for appeal (including pre-deposit requirements) are strictly observed. The petition challenging an order is therefore held non-maintainable before the writ court now that the appellate forum functions; the petitioner is directed to comply with sub-section (8) of Section 112 (pre-deposit the required amount) and file the appeal within the prescribed extended timeline, and the writ is disposed of accordingly. - HC Highlights GST Thu, 15 Jan 2026 18:37:00 +0530 https://www.taxtmi.com/highlights?id=96069