GST assessment writ challenge declined where statutory appeal existed and delay weighed against High Court interference.

A writ challenge to a GST assessment order was declined because a statutory appellate remedy was available and the petition was filed more than two and a half years after the order. The Court applied the principle that writ jurisdiction is ordinarily not used to bypass an alternative statutory remedy, particularly in tax assessment matters. The prolonged delay also weighed against interference. The petitioner was left to pursue the statutory remedy, if available in law.

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Issues: Whether the writ petition challenging the GST assessment order was maintainable in view of the availability of a statutory appellate remedy and the delay in approaching the Court.

Analysis: The writ petition was filed more than two and a half years after the impugned order. The Court declined to entertain the challenge, relying on the principle that where a statutory remedy is available, especially against a tax assessment order, writ jurisdiction is ordinarily not invoked to bypass that remedy. The delay also weighed against interference.

Conclusion: The writ petition was not entertained and the petitioner was left to pursue the statutory remedy, if available in law.

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