Statutory appellate remedy bars writ interference where the natural justice challenge may be raised before the appellate authority.

An efficacious statutory appeal under Section 107 of the U.P. GST Act was treated as a sufficient reason to decline writ interference, and the writ petition was not entertained. The alleged violation of natural justice was left open for the Appellate Authority, and the Court did not decide the disputed question of service of notice or opportunity of hearing.

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Issues: Whether the writ petition should be entertained when a statutory appeal under Section 107 of the U.P. Goods and Services Tax Act, 2017 was available.

Analysis: The availability of an efficacious statutory appeal was treated as a sufficient reason to decline interference in writ jurisdiction. The contention based on alleged violation of natural justice was left open to be raised before the Appellate Authority, and the Court did not decide the disputed question regarding service of notice or opportunity of hearing.

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

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