https://www.taxtmi.com/caselaws?id=790148 Writ jurisdiction should not be used to bypass a functional GST Appellate Tribunal where an efficacious statutory appeal is available, so the petitioner must pursue the appellate remedy instead. The appeal under Section 112 is also subject to strict statutory pre-deposit requirements, including payment of admitted tax, interest, fine, fee and penalty, plus ten per cent of the remaining disputed tax within the prescribed cap. Compliance with the filing timeline and deposit condition is mandatory before the appeal can be entertained, and no view was expressed on the merits of the underlying tax order. en-us Thu, 16 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790148 Writ jurisdiction should not be used to bypass a functional GST Appellate Tribunal where an efficacious statutory appeal is available, so the petitioner must pursue the appellate remedy instead. The appeal under Section 112 is also subject to strict statutory pre-deposit requirements, including payment of admitted tax, interest, fine, fee and penalty, plus ten per cent of the remaining disputed tax within the prescribed cap. Compliance with the filing timeline and deposit condition is mandatory before the appeal can be entertained, and no view was expressed on the merits of the underlying tax order. Case-Laws GST Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790148