Statutory appellate remedy under GST bars writ relief, while preserving merits-based consideration of a timely appeal.

A writ petition challenging a GST notice, penalty notice and demand order was found not maintainable because an effective statutory appellate remedy was available. The Court accepted that the alternative appeal mechanism under the GST law was efficacious and therefore declined writ intervention. It nevertheless permitted the petitioner to file an appeal within six weeks and directed that, if filed within that period, the Appellate Authority should decide the appeal on merits without raising limitation.

---

---

Issues: Whether the writ petition challenging the notice and consequential demand under the Goods and Services Tax law was maintainable in view of the statutory appellate remedy, and whether any direction was warranted regarding consideration of a future appeal.

Analysis: The writ petition assailed the notice of tax and penalty and the demand order passed under the GST provisions. The existence of an alternative and efficacious remedy of appeal under the appellate provision was accepted, and on that basis the writ petition was held to be not maintainable. At the same time, the Court took note of the petitioner's request that, if an appeal were filed within the stipulated time, the Appellate Authority should decide it on merits without raising the question of limitation.

Conclusion: The writ petition was disposed of on the ground that the petitioner had an effective statutory appellate remedy, with liberty to file an appeal within six weeks and with a direction that such appeal be decided on merits without going into limitation.

---