Statutory appeal under GST must be exhausted before writ relief where objections concern natural justice and reply consideration.

Writ jurisdiction was declined where the challenge to a GST summary order concerned alleged non-consideration of the reply and breach of natural justice, because the CGST Act provides a statutory appeal under Section 107 against orders passed under the Act. The petitioner was left to raise all grievances before the appellate authority within the prescribed period, and the reasoned order was to be supplied if not already furnished so that the appeal remedy was not obstructed.

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Issues: Whether the writ petition should be entertained against the GST summary order or the petitioner should be relegated to the statutory appellate remedy.

Analysis: The petition challenged the GST summary order on the ground of non-consideration of the reply and alleged breach of natural justice. The statutory scheme provides an appeal under Section 107 of the Central Goods and Services Tax Act, 2017 against an order passed under the Act. The Court noted that the petitioner could raise all grievances before the appellate authority within the prescribed period. It also directed that, if not already supplied, the reasoned order be furnished to the petitioner so that the appeal remedy is not impeded.

Conclusion: The writ petition was not entertained on merits and the petitioner was relegated to the statutory appellate remedy.

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