https://www.taxtmi.com/caselaws?id=790498 Where the GST Appellate Tribunal is functional and a statutory appeal is available, writ jurisdiction should not be used to bypass that appellate remedy. The petitioner must pursue the appeal under the GST framework and comply with the mandatory filing conditions, including payment of the admitted tax and the prescribed ten per cent pre-deposit of disputed tax. The court also noted the notification and portal advisory extending and organising the time for filing appeals before the Tribunal. The writ petition was therefore not entertained on merits, and the petitioner was directed to use the statutory appeal mechanism within the applicable timeline and pre-condition requirements. en-us Mon, 23 Mar 2026 00:00:00 +0530 Fri, 24 Apr 2026 13:24:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790498 Where the GST Appellate Tribunal is functional and a statutory appeal is available, writ jurisdiction should not be used to bypass that appellate remedy. The petitioner must pursue the appeal under the GST framework and comply with the mandatory filing conditions, including payment of the admitted tax and the prescribed ten per cent pre-deposit of disputed tax. The court also noted the notification and portal advisory extending and organising the time for filing appeals before the Tribunal. The writ petition was therefore not entertained on merits, and the petitioner was directed to use the statutory appeal mechanism within the applicable timeline and pre-condition requirements. Case-Laws GST Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790498