Statutory alternative remedy bars writ challenge to GST assessment orders; petitioner must pursue appeal under Section 107.

Writ jurisdiction was found unavailable against GST assessment orders because the Himachal Pradesh GST Act, 2017 provides an efficacious statutory appeal under Section 107, and no recognised exception to the alternative-remedy rule was shown. The High Court therefore directed the petitioner to pursue the appellate remedy. Noting practical difficulty arising from the pre-deposit requirement, the Court also issued directions, on the respondents' statement, to enable compliance with the appellate preconditions.

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Issues: Whether the writ petition challenging GST assessment orders was maintainable in view of the statutory appeal under Section 107 of the Himachal Pradesh Goods and Service Tax Act, 2017.

Analysis: The assessment orders relating to GST were under challenge in writ jurisdiction. The Court found that the Act provides an appellate remedy against such assessment orders, and the petitioner had not shown any circumstance bringing the case within the recognised exception to the rule that writ jurisdiction should not be invoked when an efficacious statutory remedy exists. The Court also noticed the difficulty arising from the requirement of pre-deposit for maintaining the appeal and, on the respondents' statement, issued directions enabling compliance with the appellate preconditions.

Conclusion: The writ petition was held not maintainable before the High Court and the petitioner was directed to pursue the statutory appeal under Section 107.

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