The Orissa High Court held that while a writ petition may be entertained when the Goods and Services Tax Appellate Tribunal (GSTAT) is not constituted or functional, such non-availability cannot be used to bypass the mandatory pre-deposit under Section 112(8) of the CGST Act. Section 112(8) of the Central Goods and Services Tax (CGST) Act, 2017, outlines the mandatory...
