Statutory appellate remedy limits writ review where notice and hearing objections remain disputed under GST proceedings.

Where an efficacious statutory appeal is available, writ jurisdiction will ordinarily not be used to examine disputed objections about notice, reply, or hearing. On the material before it, the Court could not conclude that no opportunity of hearing had been given, and it left open whether the asserted reply to the Commissioner could be treated as a valid response to the notice issued by the Deputy Commissioner. It also noted the submission that the reply was required to be filed online under the Uttar Pradesh GST Rules. The writ petition was not entertained, and the petitioner was directed to pursue the appellate remedy.

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Issues: Whether the writ petition was maintainable despite the statutory appellate remedy under the Uttar Pradesh Goods and Services Tax Act, 2017, and whether the penalty order should be interfered with on the ground of alleged violation of natural justice.

Analysis: A show cause notice had been issued and the petitioner had an opportunity to respond. The Court found that it could not conclude, on the material placed, that no opportunity of hearing had been given. The asserted reply was addressed to the Commissioner, and the Court left open the question whether it could be treated as a valid reply to the notice issued by the Deputy Commissioner. The Court also noted the submission that the reply was required to be filed online under the Uttar Pradesh Goods and Services Tax Rules, 2017. In view of the availability of an efficacious statutory appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017, the Court declined to examine the remaining objections in writ jurisdiction.

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

Final Conclusion: The decision rests on the availability of an effective statutory appeal, with no warrant for writ interference on the facts presented.

Ratio Decidendi: Where an efficacious statutory appeal is available, writ jurisdiction will ordinarily not be exercised to examine disputed objections relating to notice, reply, or hearing.

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