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    <title>JUDICIAL VIEW ON WRIT vs ALTERNATE REMEDY IN GST</title>
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    <description>Writ jurisdiction in GST matters is generally unavailable where the Act provides an alternate appellate remedy, particularly an appeal to the Appellate Tribunal under the statutory scheme. Where the Tribunal has not yet become functional, courts have emphasised the existence of the appellate mechanism and the Government&#039;s extension of limitation for filing appeals. The article also notes interim protection in some cases until the Tribunal is constituted, and that disputes over classification, pre-deposit, and appellate orders should ordinarily be dealt with within the statutory hierarchy.</description>
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      <description>Writ jurisdiction in GST matters is generally unavailable where the Act provides an alternate appellate remedy, particularly an appeal to the Appellate Tribunal under the statutory scheme. Where the Tribunal has not yet become functional, courts have emphasised the existence of the appellate mechanism and the Government&#039;s extension of limitation for filing appeals. The article also notes interim protection in some cases until the Tribunal is constituted, and that disputes over classification, pre-deposit, and appellate orders should ordinarily be dealt with within the statutory hierarchy.</description>
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