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Assessee challenged the Original and Appellate GST Orders before the High Court when the GST Appellate Tribunal was non-functional; after the Tribunal became operational, the Court directed the Assessee to avail the statutory appellate remedy within 30 days.

Issue:
Whether the High Court should entertain a writ petition challenging the Original and Appellate GST Orders when the GST Appellate Tribunal has become functional and an effective statutory appellate remedy is available.

Rule: 
Where an effective statutory remedy before the GST Appellate Tribunal is available, the High Court ordinarily requires the Assessee to exhaust such remedy instead of invoking its writ jurisdiction, unless exceptional circumstances exist.

Application:
The Assessee had challenged the Original Order dated 21.03.2023 and the Appellate Order dated 21.03.2024 by filing a writ petition because the GST Appellate Tribunal was not operational at that time. Subsequently, the Tribunal became functional. Considering the availability of the statutory appellate forum, the Court held that the Assessee should pursue the statutory appeal by complying with the prescribed pre-conditions.

Conclusion: 
The High Court disposed of the writ petition with liberty to the Assessee to file an appeal before the GST Appellate Tribunal within 30 days from receipt of the order and directed that, if filed within time, the appeal shall be entertained and decided on merits. No order as to costs was passed.

Impact Analysis:
This judgment reiterates that once the GST Appellate Tribunal becomes operational, the statutory appellate remedy must ordinarily be exhausted before invoking the writ jurisdiction of the High Court. It also safeguards litigants who had approached the High Court during the period when the Tribunal was not functional by granting them an opportunity to file appeals before the Tribunal.

Title : PEARL ENGINEERS CONSTRUCTION CO OPERATIVE SOCIETY LTD vs. COMMISSIONER OF GST AND CENTRAL EXCISE (APPEALS-I) 
Court : THE HIGH COURT OF JUDICATURE AT MADRAS