RANCHI, India, April 7 -- Jharkhand High Court issued the following order on March 9:

1. Heard the learned counsel for the parties.

2. The order, which is challenged in this petition, is appealable. However, learned counsel for the petitioner submits that since the GST Appellate Tribunal was not functional in Jharkhand, this petition was instituted. There are averments to this effect in paragraph-29 of the petition.

3. For the present, the GST Appellate Tribunal is accepting filing of appeals. This is in contemplation of it being functional shortly.

4. Accordingly, we see no reason to entertain the present petition, as the petitioner has now an alternate and efficacious remedy. In similar circumstances, now some of the petitioners ha...