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    <description>Availability of the GST Appellate Tribunal remedy is addressed after the Tribunal&#039;s constitution, appointment of Members and notification of procedural rules. Once the statutory forum became operational, the writ route was no longer treated as the basis for examining the legality of the impugned orders, and affected parties were directed towards the statutory appeal. Appeals filed by 30 June 2026 were to be entertained without limitation objections, while an amount deposited under an interim order could satisfy the statutory deposit requirement upon proof. Appellants were also given an opportunity to cure filing defects. No determination on the merits or legality of the impugned orders was made.</description>
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