Writ remedy cannot bypass mandatory pre-deposit once appellate tribunal is functional; petitioner directed to statutory appeal

Writ remedy cannot bypass mandatory pre-deposit once appellate tribunal is functional; petitioner directed to statutory appealCase-LawsGSTHC held that while writ jurisdiction may be invoked when a statutory appellate Tribunal is not constituted or functio

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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