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    <description>Writ jurisdiction was declined because an efficacious statutory appeal under the CGST framework was available and the Appellate Tribunal had become functional. Once the alternate remedy became effective and appropriate for the petitioner to pursue, the basis for entertaining the writ petition no longer existed. The petitioner was therefore directed to proceed before the CGST Appellate Tribunal, and the impugned appellate order was left to be worked out through the statutory appellate mechanism without merits adjudication in writ proceedings.</description>
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      <description>Writ jurisdiction was declined because an efficacious statutory appeal under the CGST framework was available and the Appellate Tribunal had become functional. Once the alternate remedy became effective and appropriate for the petitioner to pursue, the basis for entertaining the writ petition no longer existed. The petitioner was therefore directed to proceed before the CGST Appellate Tribunal, and the impugned appellate order was left to be worked out through the statutory appellate mechanism without merits adjudication in writ proceedings.</description>
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