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    <title>2026 (7) TMI 74 - ORISSA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=794188</link>
    <description>Writ jurisdiction against appealable GST orders is available only where the statutory appellate forum is not functional and the taxpayer would otherwise be left remediless. Once the GST Appellate Tribunal becomes functional, and the filing period has been extended, the statutory appeal route must be used. A writ court should also insist on compliance with the conditions for appeal, including the prescribed pre-deposit, and should not permit bypass of the statutory scheme merely because writ jurisdiction exists. The petitioner was therefore directed to pursue the appeal before the GSTAT within the notified timeline, with no examination of the merits of the GST order in writ proceedings.</description>
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    <pubDate>Thu, 25 Jun 2026 00:00:00 +0530</pubDate>
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      <title>2026 (7) TMI 74 - ORISSA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=794188</link>
      <description>Writ jurisdiction against appealable GST orders is available only where the statutory appellate forum is not functional and the taxpayer would otherwise be left remediless. Once the GST Appellate Tribunal becomes functional, and the filing period has been extended, the statutory appeal route must be used. A writ court should also insist on compliance with the conditions for appeal, including the prescribed pre-deposit, and should not permit bypass of the statutory scheme merely because writ jurisdiction exists. The petitioner was therefore directed to pursue the appeal before the GSTAT within the notified timeline, with no examination of the merits of the GST order in writ proceedings.</description>
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      <pubDate>Thu, 25 Jun 2026 00:00:00 +0530</pubDate>
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