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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 GSTAT generally makes the statutory appeal an efficacious alternative remedy and may lead the High Court to redirect a pending GST writ to the Tribunal. Whether the writ should nevertheless continue depends on the circumstances, including its stage and possible prejudice from relegation. Where the writ was filed because GSTAT was unavailable, the assessee should promptly pursue the Tribunal appeal and seek protection or exclusion of the writ-pendency period for limitation. The Tribunal remains the final fact-finding forum, subject to applicable pre-deposit requirements.</description>
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    <pubDate>Thu, 03 Sep 2026 21:15:23 +0530</pubDate>
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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 GSTAT generally makes the statutory appeal an efficacious alternative remedy and may lead the High Court to redirect a pending GST writ to the Tribunal. Whether the writ should nevertheless continue depends on the circumstances, including its stage and possible prejudice from relegation. Where the writ was filed because GSTAT was unavailable, the assessee should promptly pursue the Tribunal appeal and seek protection or exclusion of the writ-pendency period for limitation. The Tribunal remains the final fact-finding forum, subject to applicable pre-deposit requirements.</description>
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      <pubDate>Thu, 03 Sep 2026 21:15:23 +0530</pubDate>
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