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    <title>Whether High Court Can Continue to Hear a GST Matter After Constitution of GSTAT Instead of Relegating the Assessee to the Tribunal?</title>
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    <description>Availability of the statutory appellate remedy after constitution of GSTAT raises whether a pending GST writ petition, filed when the Tribunal was unavailable, should be heard on merits or redirected to the Tribunal. The issue concerns a writ petition challenging an appellate order that has remained pending for a considerable period. It also concerns whether an assessee may challenge a direction to pursue the Tribunal remedy and seek merits consideration of the pending matter.</description>
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      <description>Availability of the statutory appellate remedy after constitution of GSTAT raises whether a pending GST writ petition, filed when the Tribunal was unavailable, should be heard on merits or redirected to the Tribunal. The issue concerns a writ petition challenging an appellate order that has remained pending for a considerable period. It also concerns whether an assessee may challenge a direction to pursue the Tribunal remedy and seek merits consideration of the pending matter.</description>
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