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    <title>2026 (6) TMI 311 - GAUHATI HIGH COURT</title>
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    <description>The High Court declined to entertain a writ petition because an effective statutory appellate remedy before the CGST Appellate Tribunal was available and had already commenced functioning. Since the impugned order-in-appeal fell within the notified extension, appeals against orders communicated before 01.04.2026 could be filed up to 30.06.2026. The petitioner was therefore relegated to the Tribunal, with liberty to raise the same grounds in appeal and to file within the extended period.</description>
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      <description>The High Court declined to entertain a writ petition because an effective statutory appellate remedy before the CGST Appellate Tribunal was available and had already commenced functioning. Since the impugned order-in-appeal fell within the notified extension, appeals against orders communicated before 01.04.2026 could be filed up to 30.06.2026. The petitioner was therefore relegated to the Tribunal, with liberty to raise the same grounds in appeal and to file within the extended period.</description>
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