https://www.taxtmi.com/highlights?id=98068 A writ petition was entertained only to the limited extent that no statutory appellate forum was then available, but the Court held that this did not permit bypassing the GST Act's appeal conditions. Once the GSTAT became functional and the appeal period was notified, the aggrieved party had to pursue the statutory remedy before that forum. The mandatory pre-deposit under Section 112(8) was required to be strictly complied with, and writ jurisdiction could not be used to secure relaxation from that requirement. The petitioner was directed to make the deposit and file the appeal within the notified timeline, with the merits of the appellate order left open. en-us Wed, 25 Mar 2026 08:49:10 +0530 Wed, 25 Mar 2026 08:49:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98068 A writ petition was entertained only to the limited extent that no statutory appellate forum was then available, but the Court held that this did not permit bypassing the GST Act's appeal conditions. Once the GSTAT became functional and the appeal period was notified, the aggrieved party had to pursue the statutory remedy before that forum. The mandatory pre-deposit under Section 112(8) was required to be strictly complied with, and writ jurisdiction could not be used to secure relaxation from that requirement. The petitioner was directed to make the deposit and file the appeal within the notified timeline, with the merits of the appellate order left open. Highlights GST Wed, 25 Mar 2026 08:49:10 +0530 https://www.taxtmi.com/highlights?id=98068