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    <title>Alternative statutory remedy under GST bars writ petition where appeal lies before the functioning Appellate Tribunal</title>
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    <description>A writ petition challenging a GST appellate order was not entertained because an effective statutory appeal before the now-functioning GST Appellate Tribunal was available. The Court held that writ jurisdiction should ordinarily not be used where a specialised remedy exists, especially when the petitioner&#039;s objections concerned GST issues suited to the Tribunal&#039;s examination. No exception applied: there was no challenge to the statute&#039;s vires, no lack of jurisdiction, and no violation of natural justice because the petitioner had participated and filed a reply. The petitioner was relegated to the appellate remedy, with interim protection continued until the Tribunal decides the stay application.</description>
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    <pubDate>Thu, 07 May 2026 07:08:04 +0530</pubDate>
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      <title>Alternative statutory remedy under GST bars writ petition where appeal lies before the functioning Appellate Tribunal</title>
      <link>https://www.taxtmi.com/highlights?id=99558</link>
      <description>A writ petition challenging a GST appellate order was not entertained because an effective statutory appeal before the now-functioning GST Appellate Tribunal was available. The Court held that writ jurisdiction should ordinarily not be used where a specialised remedy exists, especially when the petitioner&#039;s objections concerned GST issues suited to the Tribunal&#039;s examination. No exception applied: there was no challenge to the statute&#039;s vires, no lack of jurisdiction, and no violation of natural justice because the petitioner had participated and filed a reply. The petitioner was relegated to the appellate remedy, with interim protection continued until the Tribunal decides the stay application.</description>
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      <pubDate>Thu, 07 May 2026 07:08:04 +0530</pubDate>
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