https://www.taxtmi.com/caselaws?id=788606 When a functional statutory appeal lies to the GST Appellate Tribunal, writ jurisdiction should ordinarily yield to that efficacious alternate remedy, and the dispute should be pursued before the designated forum. The Orissa HC therefore declined to entertain the writ petition on merits and relegated the petitioner to the Tribunal within the notified timeline. It also held that the GST appellate process carries mandatory pre-deposit conditions, including payment of admitted tax, interest, fine, fee and penalty, together with the prescribed percentage of the disputed tax. The petitioner was directed to comply with those statutory deposit requirements before the appeal could be entertained. en-us Thu, 19 Mar 2026 00:00:00 +0530 Wed, 25 Mar 2026 08:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788606 When a functional statutory appeal lies to the GST Appellate Tribunal, writ jurisdiction should ordinarily yield to that efficacious alternate remedy, and the dispute should be pursued before the designated forum. The Orissa HC therefore declined to entertain the writ petition on merits and relegated the petitioner to the Tribunal within the notified timeline. It also held that the GST appellate process carries mandatory pre-deposit conditions, including payment of admitted tax, interest, fine, fee and penalty, together with the prescribed percentage of the disputed tax. The petitioner was directed to comply with those statutory deposit requirements before the appeal could be entertained. Case-Laws GST Thu, 19 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788606