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    <title>2026 (5) TMI 1157 - ORISSA HIGH COURT</title>
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    <description>Where the GST Appellate Tribunal is functional and appeal timelines are notified, writ jurisdiction should ordinarily yield to the statutory appellate remedy. Filing the appeal remains subject to the mandatory pre-deposit under section 112(8), requiring payment of admitted dues plus 10% of the disputed tax, subject to the statutory ceiling. The writ petition was not examined on merits and the party was directed to pursue the appeal before the Tribunal within the notified window and in compliance with the filing pre-condition.</description>
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      <description>Where the GST Appellate Tribunal is functional and appeal timelines are notified, writ jurisdiction should ordinarily yield to the statutory appellate remedy. Filing the appeal remains subject to the mandatory pre-deposit under section 112(8), requiring payment of admitted dues plus 10% of the disputed tax, subject to the statutory ceiling. The writ petition was not examined on merits and the party was directed to pursue the appeal before the Tribunal within the notified window and in compliance with the filing pre-condition.</description>
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