Alternate statutory remedy bars writ challenge to GST demand notice; petitioner must pursue the appellate route.

A writ challenge to a GST demand notice was not entertained because an efficacious statutory appeal was available under Section 107 of the Tamil Nadu GST Act. The court held that writ jurisdiction should not be invoked at this stage when the petitioner could pursue the appellate remedy before the Appellate Commissioner. The writ petition was dismissed, with liberty to file and pursue the statutory appeal.

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Issues: Whether the writ petition challenging the GST demand notice was liable to be dismissed in view of the availability of an appellate remedy.

Analysis: The challenge to the demand notice was examined with reference to the availability of an appeal under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017. Since the petitioner had an efficacious alternate remedy before the Appellate Commissioner, the Court found no merit in the request to invoke writ jurisdiction at this stage.

Conclusion: The writ petition was dismissed, with liberty to pursue the statutory appeal remedy.

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