{"version":"1.0","provider_name":"Centax-Blogs","provider_url":"https:\/\/www.centaxonline.com\/blog","author_name":"Koyna Goswami","author_url":"https:\/\/www.centaxonline.com\/blog\/author\/koyna","title":"Statutory Appeal Before GSTAT Prevails Over Writ | HC","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"5WAJ8AWgPj\"><a href=\"https:\/\/www.centaxonline.com\/blog\/statutory-appeal-before-gstat-prevails-over-writ-hc\">Statutory Appeal Before GSTAT Prevails Over Writ | HC<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.centaxonline.com\/blog\/statutory-appeal-before-gstat-prevails-over-writ-hc\/embed#?secret=5WAJ8AWgPj\" width=\"600\" height=\"338\" title=\"&#8220;Statutory Appeal Before GSTAT Prevails Over Writ | HC&#8221; &#8212; Centax-Blogs\" data-secret=\"5WAJ8AWgPj\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","thumbnail_url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/01\/1.-Statutory-Appeal-Before-GSTAT-Prevails-Over-Writ-HC.jpg","thumbnail_width":920,"thumbnail_height":540,"description":"Orissa High Court held that once the GST Appellate Tribunal under section 112 of the CGST Act is constituted and functional, assessees must avail the statutory appellate remedy and writ jurisdiction is not maintainable."}