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Goods and Service TaxArticle·20 March 2026

Remedy Deferred Justice Delayed

By J the App

Executive Summary

This case highlights a recurring institutional gap where Tribunals, though constituted, are not functional. 

The Court observed that litigants cannot be denied access to justice on the ground of alternate remedy when such remedy is illusory in practice. 

It directed the authorities to clarify the operational status of the Tribunal and proceeded to entertain the matter, reinforcing that procedural structures must translate into real access to adjudication.


The present Special Civil Application before the Gujarat High Court in M/s Sabarkantha District Co-operative Milk Producers Union Ltd. (Sabar Dairy) v. U...

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