Writ was filed when GST Tribunal was not functional; once Tribunal became operational, HP High Court directed Assessee to pursue appeal under Section 112.

Issue:
Whether the Assessee’s writ petition against the appellate order passed under Section 107 of the CGST Act, 2017 should continue before the High Court when an alternative statutory remedy of appeal under Section 112 before the CGST Appellate Tribunal had become available.

Rule:
Where an alternative efficacious remedy is available under the statute, writ jurisdiction is ordinarily not exercised. However, where the statutory forum was earlier not functional, the High Court may entertain the writ; once such forum becomes functional, the Assessee can be relegated to the statutory remedy.

Application:
The Assessee had challenged the order dated 13.06.2025 passed by the Commissioner (Appeals) under Section 107. At the time of filing, the Appellate Tribunal was not functional, and therefore, the writ petition had been entertained. During pendency, the CGST Appellate Tribunal became functional. Hence, the Court found it proper to permit the Assessee to file an appeal under Section 112 within a reasonable time.

Conclusion:
The writ petition was disposed of with liberty to the Assessee to approach the CGST Appellate Tribunal under Section 112. The interim protection earlier granted stood vacated, with liberty to seek interim relief before the Tribunal.

 IMPACT ANALYSIS:
This judgment reinforces that once the GST Appellate Tribunal becomes functional, pending writ petitions may not continue merely because they were earlier entertained. Assessees must now move to the statutory appellate remedy under Section 112, including for interim protection.

Title: GNB MEDICA LABS vs. PRINCIPAL COMMISSIONER, CENTRAL GOODS AND SERVICE TAX COMMISSIONER
Court: HIGH COURT OF HIMACHAL PRADESH
Citation: 101 TLC(GST) 012
Dated: 04-05-2026
Provision: Under Section 107, 112