Writ maintainability under Odisha GST turns on statutory appeal remedy and prior binding precedent, with no merits opinion.

A writ petition challenging an adjudication order under the Odisha GST Act was tested against the availability of the statutory appeal remedy and an earlier binding decision covering the same controversy. The court disposed of the petition in terms of that earlier decision and did not express any opinion on the merits. The text indicates that maintainability was considered in light of the alternate statutory remedy and prior precedent, rather than by fresh merits adjudication.

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Issues: Whether the writ petition challenging the adjudication order under Section 73 of the Odisha Goods and Services Tax Act, 2017 was maintainable in view of the statutory appeal remedy and the earlier binding decision covering the controversy.

Outcome: The writ petition was disposed of in terms of the earlier decision, without expressing any opinion on the merits.

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