Assessee challenged the appellate order directly before High Court despite GST Tribunal remedy being available; HP High Court declined writ interference but ordered refund of Court-deposited demand with interest.

Issue:
Whether the writ petition against the appellate order passed under Section 107(1) of the CGST Act was maintainable when the Assessee had an alternative and efficacious remedy of appeal before the GST Appellate Tribunal under Section 112.

Rule:
When a statutory appeal remedy is available and the Appellate Tribunal is functional, the High Court normally does not entertain a writ petition. Section 112 of the CGST Act provides the remedy of appeal before the Appellate Tribunal against the appellate order.

Application:
The Assessee had challenged the order dated 26.07.2024 passed by the Appellate Authority under Section 107(1). The Court noted that the GST Appellate Tribunal was now functional and the Assessee had an alternative and efficacious remedy under Section 112, read with the relevant Gazette Notifications. Since the Assessee had deposited the entire demanded amount in the Registry of the Court and would also be required to make statutory pre-deposit before the Tribunal, the Court accepted the prayer for release of the deposited amount.

Conclusion:
The writ petition was disposed of with liberty to the Assessee to file an appeal before the GST Appellate Tribunal under Section 112. The amount deposited in the Court Registry was directed to be released to the Assessee along with up-to-date interest, if any.

Impact Analysis:
This judgment reinforces that once the GST Tribunal is functional, writ petitions against appellate orders may not be entertained where Section 112 appeal remedy is available. However, it also protects taxpayers from double hardship by permitting refund of amounts already deposited before the High Court.

Title: ULTRA DRUGS PVT. LTD. vs. ASSISTANT COMMISSIONER, CGST DIVISION
Court: HIGH COURT OF HIMACHAL PRADESH
Citation: 101 TLC(GST) 003
Dated: 04-05-2026
Provision: Under Section 107(1), 112