https://www.taxtmi.com/caselaws?id=791295 Where an effective statutory appellate remedy is available under the CGST Act, a writ petition need not be entertained on merits. The High Court noted that the Appellate Tribunal was functional and that the petitioner could pursue the prescribed appeal under Section 112. As the petitioner had already deposited the disputed amount in the Court Registry and would need to make the statutory deposit before the Tribunal, the Court directed release of the deposited sum with accrued interest, if any, to facilitate the appeal. The challenge was therefore not adjudicated substantively, and the petitioner was left to the statutory appellate forum. en-us Mon, 04 May 2026 00:00:00 +0530 Fri, 08 May 2026 07:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791295 Where an effective statutory appellate remedy is available under the CGST Act, a writ petition need not be entertained on merits. The High Court noted that the Appellate Tribunal was functional and that the petitioner could pursue the prescribed appeal under Section 112. As the petitioner had already deposited the disputed amount in the Court Registry and would need to make the statutory deposit before the Tribunal, the Court directed release of the deposited sum with accrued interest, if any, to facilitate the appeal. The challenge was therefore not adjudicated substantively, and the petitioner was left to the statutory appellate forum. Case-Laws GST Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791295