GST Tribunal Access

This decision reflects a transition moment in GST litigation architecture, from a vacuum in appellate remedy to operationalization of the Tribunal. 

The High Court adopts a pragmatic, system-stabilizing approach, ensuring that taxpayers are not prejudiced by institutional delays while simultaneously restoring the primacy of the statutory appellate framework. 

It subtly signals judicial restraint, once the Tribunal becomes functional, writ jurisdiction must recede.