Alternative statutory remedy bars writ challenge to GST penalty order; appeal to be heard on merits if filed promptly.

A writ petition challenging a GST penalty order was not entertained because an efficacious statutory appeal was available under the Act. The dispute turned on factual issues concerning the e-way bill and place of delivery, and the petitioner had already paid the penalty and secured release of the goods. In these circumstances, the Court directed the petitioner to pursue the appellate remedy before the Appellate Authority. It further stated that if the appeal is filed within two weeks from receipt of a certified copy of the order, the Appellate Authority should consider it on merits without raising limitation objections.

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Issues: Whether the writ petition challenging the penalty order under Section 129 of the Goods and Services Tax Act, 2007 was maintainable in view of the alternative statutory remedy of appeal.

Analysis: The petitioner had already paid the penalty and the goods had been released. The challenge turned on factual aspects relating to the e-way bill and the place of delivery, and the Court found that an efficacious statutory appeal was available under the Act. In these circumstances, the writ remedy was not entertained and the petitioner was relegated to the Appellate Authority. The Court also directed that if the appeal is filed within two weeks from receipt of a certified copy of the order, the Appellate Authority shall consider it on merits without raising the objection of limitation.

Conclusion: The writ petition was not entertained and the petitioner was directed to pursue the statutory appellate remedy.

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