https://www.taxtmi.com/caselaws?id=791222 Writ jurisdiction could not be used to bypass the statutory GST appellate mechanism where an efficacious appeal lay before the GST Tribunal. The Court relied on the Board circular stating that, because the Appellate Tribunal had not yet been constituted, the time for filing the appeal would run from the date the President or State President entered office, whichever was later. On that basis, objections based on limitation, delay and pre-deposit did not justify recourse to writ remedy. The writ petition was therefore held not maintainable, and the petitioner was directed to pursue the statutory appeal before the Tribunal. en-us Tue, 05 May 2026 00:00:00 +0530 Thu, 07 May 2026 07:08:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791222 Writ jurisdiction could not be used to bypass the statutory GST appellate mechanism where an efficacious appeal lay before the GST Tribunal. The Court relied on the Board circular stating that, because the Appellate Tribunal had not yet been constituted, the time for filing the appeal would run from the date the President or State President entered office, whichever was later. On that basis, objections based on limitation, delay and pre-deposit did not justify recourse to writ remedy. The writ petition was therefore held not maintainable, and the petitioner was directed to pursue the statutory appeal before the Tribunal. Case-Laws GST Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791222