https://www.taxtmi.com/caselaws?id=792524 Where the GST Appellate Tribunal is functional, writ jurisdiction should ordinarily not be used to bypass the statutory appellate remedy. The text notes that an appeal under Section 112 became available after an assessment order under Section 73 was affirmed, and that the filing window had been extended through the notified timeline and user advisory. It also records the statutory pre-condition under Section 112(8) requiring deposit of admitted dues and ten per cent of the disputed tax before the appeal can be filed. The aggrieved person must therefore pursue the appellate forum in the manner prescribed by statute. en-us Fri, 15 May 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792524 Where the GST Appellate Tribunal is functional, writ jurisdiction should ordinarily not be used to bypass the statutory appellate remedy. The text notes that an appeal under Section 112 became available after an assessment order under Section 73 was affirmed, and that the filing window had been extended through the notified timeline and user advisory. It also records the statutory pre-condition under Section 112(8) requiring deposit of admitted dues and ten per cent of the disputed tax before the appeal can be filed. The aggrieved person must therefore pursue the appellate forum in the manner prescribed by statute. Case-Laws GST Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792524