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    <title>2026 (3) TMI 829 - ORISSA HIGH COURT</title>
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    <description>Where a statutory appellate forum (GSTAT) has been constituted and filing timelines notified, a writ petition seeking substantive adjudication is not maintainable; the proper remedy is to file an appeal before the GSTAT. The court held that even when writ jurisdiction was invoked earlier due to forum non functionality, the writ court will not ordinarily waive or relax statutory conditions attached to appeals; the petitioner was directed to comply with the deposit/payment requirement under Section 112(8) and to file the appeal within the notified window, with no opinion expressed on the merits of the underlying order.</description>
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      <description>Where a statutory appellate forum (GSTAT) has been constituted and filing timelines notified, a writ petition seeking substantive adjudication is not maintainable; the proper remedy is to file an appeal before the GSTAT. The court held that even when writ jurisdiction was invoked earlier due to forum non functionality, the writ court will not ordinarily waive or relax statutory conditions attached to appeals; the petitioner was directed to comply with the deposit/payment requirement under Section 112(8) and to file the appeal within the notified window, with no opinion expressed on the merits of the underlying order.</description>
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