https://www.taxtmi.com/caselaws?id=794941 When a statutory appellate remedy under Section 112 of the CGST Act becomes available, a challenge to a First Appellate Authority order should ordinarily proceed before the designated appellate forum rather than through writ jurisdiction, particularly where that forum can examine facts and law. The availability of the Tribunal makes first-instance writ intervention inappropriate, even if the Tribunal is not yet fully functional. An operative appellate order directing release of goods cannot be disregarded merely because the State intends to challenge it; compliance remains required unless a competent forum stays or reverses it. Protection of the State's position may be secured through a bond and local surety. en-us Wed, 08 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794941 When a statutory appellate remedy under Section 112 of the CGST Act becomes available, a challenge to a First Appellate Authority order should ordinarily proceed before the designated appellate forum rather than through writ jurisdiction, particularly where that forum can examine facts and law. The availability of the Tribunal makes first-instance writ intervention inappropriate, even if the Tribunal is not yet fully functional. An operative appellate order directing release of goods cannot be disregarded merely because the State intends to challenge it; compliance remains required unless a competent forum stays or reverses it. Protection of the State's position may be secured through a bond and local surety. Case-Laws GST Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794941