Author: admin_gst

Lok Sabha passes Bill to levy excise duty on tobacco
GST
Dated:- 3-12-2025
PTI
New Delhi, Dec 3 (PTI) Lok Sabha on Wednesday passed a law to levy a higher excise duty on tobacco and related products once the GST compensation cess ends.
The Central Excise (Amendment) Bill, 2025, was passed by a voice vote in the lower house.
The Bill, once enacted, will give the government the fiscal space to increase the rate of central excise duty on tobacco and related products after GST compensation cess, which is currently levied on all tobacco products like cigarettes, chewing tobacco, cigars, hookah, zarda, and scented tobacco, ceases to exist.
Currently, a 28 per cent Goods and Services Tax (GST) plus cess at a varied rate is levied

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without a large impact on their tax incidence.
Compensation cess levied on tobacco and tobacco products will be discontinued once interest payment obligations and loan liabilities under the compensation cess account are completely discharged. ” Finance Minister Nirmala Sitharaman said in the Lok Sabha: “In another, probably, couple of weeks the loans will be completely repaid. The Centre, therefore, wants to make sure that the excise will come back to us so that we can levy the duty”.
At the time of the introduction of the GST on July 1, 2017, a compensation cess mechanism was put in place for five years till June 30, 2022, to make up for the revenue loss suffered by states on account of GST implementation.
The levy of compensation

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Lok Sabha: MPs make candid confessions about personal struggle with tobacco
GST
Dated:- 3-12-2025
PTI
New Delhi, Dec 3 (PTI) A debate on a bill for overhauling the tax structure on tobacco products in Lok Sabha on Wednesday saw MPs making candid confessions about their personal struggles with tobacco use while urging stronger measures to curb its consumption.
The Central Excise (Amendment) Bill, 2025, seeks to replace the existing GST compensation cess on cigarettes, chewing tobacco, cigars, hookah, zarda and scented tobacco with a revised excise structure.
During the discussion, TMC MP Sougata Roy openly acknowledged his struggle with smoking.
“I have been a smoker myself and I am trying to quit the habit because people s

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entary constituency should have a space where quitting support can be initiated; medications and formulations should be made available. Even a 10–20% reduction can improve quality of life,” he said.
His remarks prompted a moment of light banter. TDP MP Lavu Sri Krishna Devarayalu said, “Kalanidhi spoke very emotionally… he is a doctor and explained all the ill effects of smoking, but he still smokes 40 cigarettes a day. That is the problem we have in this country.” The Chair intervened, asking, “Is it necessary to disclose on the floor of the House?” Currently, tobacco products attract 28% GST plus a variable cess. Under the proposed regime, unmanufactured tobacco would face an excise duty of 60-70%, cigars and cheroots would be taxed

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MPs flag livelihood fears for farmers, workers as Lok Sabha debates tobacco tax overhaul
GST
Dated:- 3-12-2025
PTI
New Delhi, Dec 3 (PTI) Some Lok Sabha MPs on Wednesday expressed concern over the impact of the bill that will allow the government to raise taxes on tobacco products, saying it could adversely affect the livelihoods of tobacco farmers and workers, even as they backed measures to curb tobacco consumption. The Central Excise (Amendment) Bill, 2025 seeks to replace the GST compensation cess currently levied on cigarettes, chewing tobacco, cigars, hookah, zarda and scented tobacco, all of which attract a 28 per cent GST plus a variable cess.
Opening the discussion on the bill in the lower house, BJP MP D. Purandes

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e tobacco industry to other sectors,” he said, warning that steep duty hikes could increase counterfeiting and black markets.
Merely “tinkering” with tax rates, he argued, would not address the structural challenge.
Samajwadi Party MP Naresh Chand Uttam Patel voiced concerns of bidi rollers, leaf-pluckers and small supari growers, saying he was speaking “for the lakhs who break tobacco leaves, who roll bidis under lantern light, who toil day and night in areca nut orchards”.
Their sweat, he said, contributes thousands of crores to the economy each year. Accusing the government of imposing a heavy cess on the poorest, he urged that the Bill be sent to a select committee instead of being “rushed through”.
TMC MP Saugata Roy questioned

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Late GSTR-9 filing allowed; ignoring unclaimed cess credit risks tax without authority under Article 265, Section 44(2)
Case-Laws
GST
HC held that ignoring the petitioners' GSTR-9, which reflected unavailed ITC of Cess on inward supplies and rendered the earlier non-disclosure revenue neutral, may offend Article 265, as it would effectively tax without proper authority of law. The Court found that, prior to the 2023 amendment, Section 44(2) did not prohibit filing GSTR-9 beyond the prescribed date and that the statutory scheme (including Section 47) did not contemplate total preclusion of late filers. The impugned appellate order dated 06.02.2025 was set aside and the matter remanded to the appellate authority for fresh consideration in accordance with law.
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GST registration cancellation set aside; Section 39 procedural lapses overlooked due to medical issues and bona fide conduct
Case-Laws
GST
HC, exercising writ jurisdiction, ordered restoration of petitioner's cancelled GST registration within one week. The registration had been cancelled for failure to file returns under Section 39 of the CGST Act pursuant to a show cause notice to which the petitioner did not respond. HC noted the peculiar facts, including petitioner's medical condition and dispute with the chartered accountant, and accepted that petitioner is a bona fide trader whose business operations were paralysed by the cancellation. HC held that, notwithstanding procedural lapses, the circumstances justified intervention, and therefore allowed the petition and directed revival of GST registration.
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Refund rejection overturned where foreign exchange receipt proven; FIRCs not mandatory under Section 54 and Rule 89
Case-Laws
GST
HC set aside the rejection of refund of unutilized input tax credit on export of services under Section 54 CGST Act read with Rule 89 CGST Rules. The authorities had denied refund on the ground that the exporter furnished FIRAs and a Chartered Accountant's certificate instead of FIRCs as required under a CBIC circular. Relying on its earlier decision in the same assessee's case, HC held that receipt of convertible foreign exchange was established and mere non-furnishing of FIRCs could not justify rejection of refund. Authorities were directed to process the refund claims for the specified tax periods within twelve weeks.
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GST on assignment of industrial leasehold rights held not a taxable supply under Sections 7(1)(a), 9, 74
Case-Laws
GST
HC examined a challenge to a SCN and order u/s 74 of the CGST Act concerning GST liability on assignment of leasehold rights over industrial land originally allotted by a state industrial corporation. Relying on its earlier precedents, HC held that assignment/sale/transfer of leasehold rights in such plots constitutes transfer of benefits arising from immovable property, not a “supply” of services u/s 7(1)(a), nor covered by Schedule II or III so as to attract GST u/s 9. Consequently, the impugned order dated 15.09.2025 was quashed and the petition allowed.
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Bail granted in GST evasion case; documentary evidence seized, no antecedents, parity with co-accused, strict conditions imposed
Case-Laws
GST
DSC, considering a bail application in a GST evasion investigation, held that pre-trial incarceration was unwarranted as the case rests on documentary evidence already seized and the applicant's statements have been recorded. The court found no criminal antecedents, noted the applicant's cooperation with MGST authorities, and observed that further custodial interrogation was unnecessary. It emphasized that apprehensions of absconding or tampering with evidence could be adequately addressed through stringent conditions. The offence is triable by the DSC and is of a compoundable nature under GST law; similarly situated co-accused directors have already been granted bail. Accordingly, the applicant was ordered to be provisionally released on bail subject to specified conditions.
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GST on leasing co-owned property to company for student housing, exemption under Entry 12 of Notification 12/2017 denied
Case-Laws
GST
AAR held that the applicant's leasing of a co-owned property to an unregistered company for providing residential accommodation to students and working professionals is not exempt under Entry 12 of Notification No. 12/2017-CT (Rate). The property is treated as commercial, and the lessee uses it for commercial purposes (providing accommodation), not as its own residence in personal capacity, defeating the exemption's intent. The supply is classified under Sl. No. (iii) of Entry 16 of Notification No. 11/2017-CT (Rate) as renting of immovable property and attracts GST at 18%. As the applicant is a registered person, it is liable to discharge GST on such rental income.
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Omission of Rules 89(4B) and 96(10) by Notification 20/2024 nullifies pending demands, restores IGST export refunds
Case-Laws
GST
HC held that Notification No. 20/2024 omitting Rules 89(4B) and 96(10) of the CGST Rules, 2017, without any saving clause, operates to render those provisions redundant ab initio and applies to all pending proceedings. Following its own coordinate bench and a similar view of another HC, it ruled that show cause notices, orders-in-original and orders-in-appeal not attaining finality (including those pending in writ or appellate proceedings, with no Tribunal constituted) are not “transactions past and closed” and stand lapsed. Consequently, the impugned actions were quashed and petitioners were held entitled to refund of IGST paid on export of goods in accordance with Rule 96.
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Affiliation and university fees not taxable as GST supply; writ quashes s.73(9) orders read with Rule 142(5)
Case-Laws
GST
HC allowed the writ petition challenging adjudication orders passed under s.73(9) of the CGST/KGST Acts read with Rule 142(5) of the CGST/KGST Rules concerning GST liability on affiliation-related fees. Relying on a prior co-ordinate Bench decision, the HC held that affiliation fees, postgraduate registration fees, admission fees, convocation fees and other sums collected by the petitioner-university from affiliated colleges/students do not constitute “supply” in the course or furtherance of “business” and are not exigible to GST. Consequently, the impugned show cause notices and adjudication orders were quashed, and the petition was allowed in favour of the assessee-university.
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GST on canteen charges: no tax on employees, taxable supply to contractual workers under Section 7 CGST
Case-Laws
GST
AAR held that subsidized recoveries from regular employees for canteen services mandated under the Factories Act do not constitute “supply” under Section 7 of CGST/GGST Acts, following its ruling in Troikaa Pharmaceuticals and CBIC Circular No. 172/04/2022-GST; hence, no GST is leviable on the employees' share. However, contractual workers are not in an employer-employee relationship with the applicant; the applicant deals only with the contractor, who retains supervision and control. Consequently, subsidized amounts recovered from contractual workers towards canteen charges constitute a taxable “supply” by the applicant, and GST is payable on the amount recovered from payments to the workers' contractor, not on open market value.
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RS returns Manipur GST bill to Lok Sabha
GST
Dated:- 2-12-2025
PTI
New Delhi, Dec 2 (PTI) The Rajya Sabha on Tuesday returned to the Lok Sabha the Manipur GST bill, which replaces an Ordinance to implement the GST 2.0 reforms in the northeastern state, with Finance Minister Nirmala Sitharaman saying that the bill will benefit people and businesses there.
The Lok Sabha had passed the bill on Monday.
Replying to the discussion on the proposed law, Sitharaman hit out at the Opposition for shedding “crocodile tears” on Manipur and indulging in “drama” over the grievances of people of the state.
“Did the prime minister visit? Did the home minister visit? Did the law and order come to normal? Every time, about Manipur they will

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the entire nation has benefited from but Manipur has been denied because there was no government. Now we are giving that benefit to them,” she said.
Referring to issues raised by members on the GST reforms, Sitharaman said 28 per cent tax slab has been abolished and several items have been moved to 18 per cent slab.
Earlier, participating in the discussion on the bill, Biju Janta Dal's Sulata Deo said that President's rule should be lifted in Manipur and elections be held there.
“India was the only country in the world with the highest GST rate, at 28 per cent, while Argentina charges 27 per cent. We've even surpassed that,” she had said.
Speaking in support of the bill, YSRCP's Ayodhya Rami Reddy Alla said by reducing compliance bu

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clearly support higher economic activity as seen in the trade, entrepreneurship and local industries,” said the Rajya Sabha member from Andhra Pradesh.
More than 260 people have been killed and thousands rendered homeless in ethnic violence between Meiteis and Kuki-Zo groups in Manipur since May 2023.
Alla said, sustainable peace also requires addressing disparities between hill and valley regions and between majoritarian and tribal communities in Manipur.
Nominated member Harsh Vardhan Shringla said the bill would help in Manipur's efforts for economic recovery and growth.
“A clearer and more predictable GST system would boost investment, improve tax revenue and support the state's efforts towards economic recovery and growth,” he

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Electronic credit ledger blocking under Rule 86A held illegal for lack of hearing and independent reasons to believe
Case-Laws
GST
HC held that the blocking of petitioner's electronic credit ledger under Rule 86A of the CGST/KGST Rules was illegal and unsustainable. The Court found that no pre-decisional hearing was afforded and the impugned order lacked independent, cogent “reasons to believe,” being based solely on enforcement reports amounting to impermissible borrowed satisfaction. Relying on binding precedent, HC ruled that these procedural and substantive deficiencies vitiated the exercise of power under Rule 86A. Consequently, the impugned order was quashed and respondents were directed to immediately unblock the petitioner's electronic credit ledger to enable filing of returns. The writ petition was allowed.
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Fraudulent ITC demand challenge rejected; petitioner directed to pursue s.107 CGST Act appeal, delay condoned conditionally
Case-Laws
GST
HC dismissed the writ petition challenging demand on alleged fraudulent availment of ITC, holding that writ jurisdiction is ordinarily not exercised in such matters involving complex factual disputes, voluminous evidence and detailed departmental orders. The Court rejected the plea of violation of natural justice, noting that notices were served and reply was filed by the petitioner. Following its earlier decision relating to the same impugned order, HC directed the petitioner to avail the statutory appellate remedy under s.107 CGST Act. If the appeal is filed with requisite pre-deposit by 5 January 2026, it shall be heard on merits without being treated as time-barred.
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Rule 86A: temporary ITC blocking allowed, but negative blocking beyond Electronic Credit Ledger balance struck down
Case-Laws
GST
HC examined the petitioner's challenge to blocking of its Electronic Credit Ledger (ECL) under Rule 86A of the CGST Rules. Endorsing views of other HCs, it held that Rule 86A permits only temporary restriction on debit of legitimately available ITC where there is “reason to believe” of fraudulent or ineligible credit, without requiring prior show cause notice, as it addresses emergent situations. However, the HC ruled that “negative blocking” beyond the actual ITC balance is impermissible. Following its earlier decision, the HC set aside the impugned entries/orders to the extent they disallowed debit in excess of available ITC and allowed the writ petition.
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Lok Sabha sees adjournments, RS walkout over SIR; govt says not averse to discussion
GST
Dated:- 1-12-2025
PTI
New Delhi, Dec 1 (PTI) The first day of the Winter session witnessed repeated adjournments of the Lok Sabha and an opposition walkout from the Rajya Sabha over demand for a debate on Special Intensive Revision of electoral rolls as the government asserted that it is not averse to a discussion but a timeline cannot be set.
Interacting with reporters in Parliament House complex before the start of the session, Prime Minister Narendra Modi hit out at the Opposition, accusing it of turning Parliament into a “warm up arena” for elections or as an outlet to vent out frustration after defeat, and offered to give them tips to

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satisfied with the minister's response, members of several opposition parties staged a walkout from the Upper House.
Responding to the opposition parties' demand to start an immediate discussion on the ongoing SIR exercise in nine states and three Union territories, Rijiju sought more time to respond to the matter.
Rajya Sabha Chairperson C P Radhakrishnan had earlier disallowed notices given by nine opposition members on several issues, including a discussion on SIR, leading to protests by the Opposition.
Separately, Congress MP Renuka Chowdhury triggered a row when she arrived in Parliament with a rescued stray in her car.
As some ruling party MPs accused her of indulging in drama, the former Union minister hit back saying “those

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he northeastern state. The Bill was introduced on Monday itself and cleared after a brief debate.
It was the first day of Radhakrishnan as the presiding officer after being elected as the vice president in September following the sudden resignation of Jagdeep Dhankhar.
Addressing the House, Radhakrishnan urged members to uphold the Constitution and follow parliamentary norms while adhering to the 'Lakshman Rekha' as envisaged under the rules of the Upper House.
He also called upon members to respect institutions and understand their responsibilities towards the nation.
Welcoming the new Chair, Prime Minister Narendra Modi said the rise of Radhakrishnan from an ordinary background to the office of Vice President reflects the true str

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GST collections slip on rate cuts to Rs 1.7 lakh cr in Nov
GST
Dated:- 1-12-2025
PTI
New Delhi, Dec 1 (PTI) India's Goods and Services Tax (GST) collections slipped to a year-low of Rs 1.70 lakh crore in November, growing at a meagre 0.7 per cent year-on-year on a base lowered by the exclusion of proceeds from cess on sin and luxury goods, the official data released on Monday showed.
While tepid collections were attributed to a major reduction in tax rates on most goods and services, the silver lining was the spurt in consumption across the economy, as evident from the rise in turnover of most companies, giving hope of a multiplier effect of the rate cut in the medium term.
In a major reform aimed at spurring domestic consumpt

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lower than the Rs 1.96 lakh crore in October 2025. The October collections include compensation cess.
The November 2024 GST collection of Rs 1.69 lakh crore, as the official data cited, excluded Rs 12,950 crore of collections from cess.
With the cess, which was always part of the official GST collection numbers released previously, the November 2024 number was about Rs 1.82 lakh crore.
This, compared to November 2025 proceeds of Rs 1.74 lakh crore (after including cess proceeds of Rs 4,006 crore), was lower by 4.22 per cent.
Effective September 22, GST compensation cess is levied only on tobacco and pan masala, unlike earlier, when it was levied at varied rates on luxury, sin and demerit goods.
Government sources said that cess has not

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ue, which is an indicator of tax revenues from domestic sales, declined 2.3 per cent to over Rs 1.24 lakh crore in November. Gross import revenues grew 10.2 per cent to Rs 45,976 crore.
Refunds dipped 4 per cent to Rs 18,196 crore during November 2025.
After adjusting refunds, net GST revenues in November stood at Rs 1.52 lakh crore, a 1.3 per cent growth year-on-year.
Icra Chief Economist Aditi Nayar said gross GST collections were marginally higher in November 2025, as increased consumption likely offset the impact of the rate cuts across a large number of items.
“However, based on the CGA data, the asking rate for CGST collections during the rest of the year is quite high, and a miss on this account seems inevitable. While we believe

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SC seeks Centre's response on plea concerning GST concession on car purchase by persons with disabilities
GST
Dated:- 1-12-2025
PTI
New Delhi, Dec 1 (PTI) The Supreme Court on Monday sought responses from the Centre and others on a plea which said the authorities have effectively extinguished the concessional Goods and Services Tax benefits on the purchase of cars by persons with disabilities.
A bench of Justices Vikram Nath and Sandeep Mehta issued notices to the Centre and others, including the Goods and Services Tax (GST) Council, seeking their replies on the plea within four weeks.
“Issue notice, returnable within four weeks,” it said while hearing the plea filed by a 100 per cent visually-impaired man.
The plea, filed th

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he concerned GST exemption certificate scheme.
The plea said concessionary tax treatment for cars for persons with disabilities originated in 1999 when the Ministry of Heavy Industries granted a reduced excise duty rate for cars driven by or meant for differently-abled persons, which was further liberalised in 2007.
It said that with the advent of the GST regime in 2017, the Ministry of Finance prescribed a concessional GST rate of 18 per cent for cars for differently-abled persons as against a higher rate for other cars, creating a distinct fiscal regime for such vehicles.
The plea said the petitioner had applied online in December 2024 for a GST concession certificate under the GST exemption certificate scheme for purchasing a car in P

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Stock markets retreat from lifetime highs on profit-taking in financial, FMCG shares; Sensex slips 65 pts
GST
Dated:- 1-12-2025
PTI
Mumbai, Dec 1 (PTI) Benchmark stock indices Sensex and Nifty closed marginally lower after hitting their fresh all-time highs on Monday due to profit-taking at higher levels and foreign fund outflows.
The 30-share BSE Sensex pared early gains and closed 64.77 points or 0.08 per cent lower at 85,641.90. During the day, the benchmark jumped 452.35 points or 0.52 per cent to hit a record intra-day high of 86,159.02.
The 50-share NSE Nifty dipped 27.20 points or 0.10 per cent to settle at 26,175.75. During the day, it climbed 122.85 points or 0.46 per cent to hit a lifetime high of 26,325.80.
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ere among the gainers.
“After reaching a new high, the market moved into a range-bound phase as expectations of an RBI rate cut in December faded following better-than-expected Q2 GDP growth and a sharp depreciation of the rupee. Sentiment turned slightly cautious due to muted GST collections in November, driven by lower rates,” Vinod Nair, Head of Research, Geojit Investments Limited, said.
“Markets surrendered early gains and pulled back sharply from record highs as profit-booking set in amid weak global cues and a cautious interest-rate outlook,” Vikram Kasat, Head Advisory, PL Capital, said.
The BSE midcap gauge dipped 0.19 per cent and smallcap index ended flat marginally up by 0.05 per cent.
Among sectoral indices, realty drop

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Gross GST collection rose at a slower pace of 0.7 per cent in November at Rs 1.70 lakh crore, as domestic revenues declined, according to the government data released on Monday.
In Asian markets, Shanghai's SSE Composite index and Hong Kong's Hang Seng index settled in positive territory, while South Korea's Kospi and Japan's Nikkei 225 index ended lower.
Markets in Europe were trading lower. US markets ended higher on Friday.
Foreign Institutional Investors (FIIs) offloaded equities worth Rs 3,795.72 crore on Friday, while Domestic Institutional Investors (DIIs) bought stocks worth Rs 4,148.48 crore, according to exchange data.
Brent crude, the global oil benchmark, jumped 1.96 per cent to USD 63.60 per barrel.
On Friday, the Sen

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Lok Sabha passes Manipur Goods and Services Tax (Second Amendment) Bill
GST
Dated:- 1-12-2025
PTI
New Delhi, Dec 1 (PTI) The Lok Sabha on Monday passed the Manipur GST Bill to replace an Ordinance promulgated to implement the GST 2.0 reforms in the North-Eastern state, amid protests from the Opposition on the SIR issue.
The Lok Sabha passed The Manipur Goods and Services Tax (Second Amendment) Bill, 2025, after a brief discussion and a statement by Finance Minister Nirmala Sitharaman.
The statutory resolution, moved by RSP member N K Premachandra, disapproving of the Manipur Goods and Services Tax (Second Amendment) Ordinance, which was promulgated on October 7, 2025, was rejected by a voice vote as Opposition members protes

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er cent. A 40 per cent rate has been proposed on ultra-luxury items.
The new tax rates were implemented on September 22.
To give effect to the GST rate changes on goods and services, the state GST laws were required to be amended.
Sitharaman said the provisions of the Central Goods and Services Tax Act, 2017, were amended through sections 121 to 134 of the Finance Act, 2025 and similar amendments were required to be carried out in the Manipur Goods and Services Tax Act, 2017 at the earliest, as per the decision of the 56th GST Council, to avoid repugnancy with the said Central Act.
Sitharaman said since Manipur is currently under the President's rule, an Ordinance was promulgated on October 7, to implement the amendments. PTI SKU DR

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GST collection rises at slower pace of 0.7 pc to Rs 1.70 lakh cr in November
GST
Dated:- 1-12-2025
PTI
New Delhi, Dec 1 (PTI) Gross GST collection rose at a slower pace of 0.7 per cent in November at Rs 1.70 lakh crore, as domestic revenues declined, according to the government data released on Monday.
Gross Goods and Services Tax (GST) collection was over Rs 1.69 lakh crore in November 2024.
Gross domestic revenues declined 2.3 per cent to over Rs 1.24 lakh crore.
The decline

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Cross-LoC barter trade treated as intra-state supply, SCNs under Section 74 CGST upheld, statutory remedies under Sections 74(9) and 107
Case-Laws
GST
HC held that cross-LoC barter trade under the 2008 SOP constitutes intra-state supply within the then State of J&K and is amenable to CGST/J&K GST. The impugned SCNs were construed as prima facie issued under Section 74(1) CGST Act on grounds of suppression, found within limitation, and validly “bunched” for FY 2017-18 and 2018-19 given year-wise quantification and specific allegations. The issue of potential double taxation on barter (inward and outward supplies) was left open for adjudication by GST authorities. Holding that efficacious statutory remedies under Sections 74(9) and 107 exist, HC declined to exercise writ jurisdiction; all writ petitions were found meritless and dismissed.
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Lok Sabha adjourns for the day; Bill on Manipur GST passed amid din
GST
Dated:- 1-12-2025
PTI
New Delhi, Dec 1 (PTI) Lok Sabha proceedings were adjourned for the day on Monday amid unrelenting protests by opposition parties demanding a debate on the Special Intensive Revision of electoral rolls.
Amid the uproar, a bill to implement amendments to the GST law in Manipur was passed after a brief discussion.
The Bill was introduced earlier in the day by Finance Minister Nirmala Sitharaman to replace an ordinance on the issue. The state is under President's rule, hence Parliament is using its powers to pass the legislation.
Before being adjourned for the day around 2.20 PM, the House saw two earlier adjournments during the Ques

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Writ remedy cannot bypass mandatory pre-deposit once appellate tribunal is functional; petitioner directed to statutory appeal
Case-Laws
GST
HC held that while writ jurisdiction may be invoked when a statutory appellate Tribunal is not constituted or functional, such recourse cannot be used to bypass mandatory pre-deposit or other statutory conditions. As the concerned Appellate Tribunal has since become functional and the limitation period for filing appeals stands extended in stages, the dispute raised in the writ petition is relegated to the statutory forum. The writ petition is accordingly disposed of, directing the petitioner to pursue the statutory appeal subject to compliance with the conditions imposed by law.
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