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    <title>Should the jurisdictional High Courts continue to accept as well as entertain the writs under GST against OIO and OIA when GSTAT is in place.</title>
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    <description>GST challenges should, on the approach advanced, follow the statutory appellate hierarchy. An Order-in-Original should be challenged before the first appellate authority, and an Order-in-Appeal should be challenged through a second appeal before the Goods and Services Tax Appellate Tribunal. Writ recourse before the jurisdictional High Court is proposed only after Tribunal adjudication where strong legal grounds remain. Pending GST writ petitions are proposed for transfer to the jurisdictional Tribunal, reflecting its specialised GST jurisdiction and capacity for reasoned appellate review.</description>
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    <pubDate>Wed, 21 Oct 2026 08:38:47 +0530</pubDate>
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      <title>Should the jurisdictional High Courts continue to accept as well as entertain the writs under GST against OIO and OIA when GSTAT is in place.</title>
      <link>https://www.taxtmi.com/article/detailed?id=17602</link>
      <description>GST challenges should, on the approach advanced, follow the statutory appellate hierarchy. An Order-in-Original should be challenged before the first appellate authority, and an Order-in-Appeal should be challenged through a second appeal before the Goods and Services Tax Appellate Tribunal. Writ recourse before the jurisdictional High Court is proposed only after Tribunal adjudication where strong legal grounds remain. Pending GST writ petitions are proposed for transfer to the jurisdictional Tribunal, reflecting its specialised GST jurisdiction and capacity for reasoned appellate review.</description>
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      <pubDate>Wed, 21 Oct 2026 08:38:47 +0530</pubDate>
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