GSTAT Remedy to be exhausted

The Orissa High Court declined to entertain a writ petition challenging a GST assessment order and the corresponding first appellate order after noting that the Goods and Services Tax Appellate Tribunal (GSTAT) had become operational and a specific mechanism had been provided for filing pending appeals. 

The Court held that while writ petitions were earlier entertained due to the non-functioning of the GSTAT, the subsequent establishment of the Tribunal and extension of timelines for filing appeals restored the statutory appellate framework. 

Consequently, the petitioner was directed to avail the remedy under Section 112 of the GST Act subject to compliance with the mandatory pre-deposit requirements.