Statutory appeal remedy bars writ interference where hearing objections can be examined in appeal.

A writ challenge to a GST assessment order was found unsuitable for Article 226 intervention because an effective statutory appeal remedy was available. The court noted that a show cause notice had offered an opportunity to reply, but no reply was filed within the extended time, and the later request for personal hearing was unaccompanied by any substantive response. Allegations of non-furnishing of documents and denial of hearing were matters that could be examined in appeal, so extraordinary writ jurisdiction was not exercised and the petition was dismissed, leaving the petitioner to pursue the appellate remedy.

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Issues: Whether the writ petition challenging the assessment order was maintainable in view of the statutory appeal remedy and whether the alleged denial of opportunity of hearing justified interference under Article 226 of the Constitution of India.

Analysis: The show cause notice granted an opportunity to reply, but no reply was filed within the extended time. The request for personal hearing was made only later and was not accompanied by any substantive reply. The final order under the GST enactment was appealable under the statutory appellate provision. Since the grievance regarding non-furnishing of documents and alleged denial of hearing could be examined in appeal, and the petitioner had not availed the procedure properly, interference in writ jurisdiction was not warranted.

Conclusion: The challenge under Article 226 was not entertained and the writ petition was rejected.

Final Conclusion: The Court declined to exercise extraordinary writ jurisdiction and left the petitioner to the statutory appellate remedy, resulting in dismissal of the petition.

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