Writ petition against GST penalty order dismissed where statutory appeal existed and no jurisdictional error or natural justice breach was found.

A GST penalty order was challenged in writ proceedings, but the HC held that an effective statutory appellate remedy was available. As there was no jurisdictional infirmity or breach of natural justice in the impugned order, the Court declined to interfere under writ jurisdiction. The petition was therefore not maintainable on merits and was dismissed, with liberty to pursue the statutory appeal.

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Issues: Whether the writ petition challenging the GST penalty order was maintainable in view of the availability of an effective alternative appellate remedy and the absence of any jurisdictional error or violation of natural justice.

Analysis: The petitioner challenged the penalty order under the GST Act, but the Court found that an appellate remedy was available before the appellate authority. It also found no jurisdictional infirmity or breach of natural justice in the impugned order warranting interference in writ proceedings.

Conclusion: The writ petition was held not maintainable for interference on merits and was dismissed, with liberty to pursue the statutory appeal.

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