Alternative appellate remedy bars writ interference in GST proceedings where no exceptional circumstance is shown.

GST proceedings were held not fit for writ interference under Article 226 because an efficacious statutory appellate remedy was available against the show cause notice and order in original. The HC found no extraordinary or exceptional circumstance to justify bypassing the Appellate Authority, and held that the petitioner could raise all factual and legal pleas, including any explanation for delay, before that forum. The Court therefore declined to examine the merits at the writ stage and left the petitioner to pursue the statutory appeal.

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Issues: Whether the writ petition was maintainable in view of the availability of an efficacious alternative appellate remedy against the show cause notice and order in original.

Analysis: The challenge to the GST proceedings was found to fall within the domain of the Appellate Authority. The Court held that no extraordinary or exceptional circumstance had been shown to justify interference under Article 226 of the Constitution of India, particularly when the petitioner could pursue the statutory remedy and raise all available pleas there. The Court also noted that it was open to the petitioner to explain any delay before the Appellate Authority, and declined to examine the merits of the controversy at the writ stage.

Conclusion: The writ petition was not entertainable and was dismissed, leaving the petitioner to avail the statutory appellate remedy.

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