Statutory appellate remedy for GST penalty orders must be exhausted before writ jurisdiction is invoked without justification.

A writ challenge to a GST penalty order should not ordinarily bypass the available statutory appeal before the Appellate Authority. The notes state that no basis existed for invoking writ jurisdiction without exhausting that remedy. The writ petition was therefore not entertained, and the petitioner was required to pursue the statutory appeal. Time spent pursuing the matter before the High Court was directed to be excluded when calculating the appellate limitation period.

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Issues: Whether the writ petition challenging the GST penalty order should be entertained without exhaustion of the statutory appellate remedy.

Analysis: A statutory appeal against the adjudication order is available before the Appellate Authority. No basis was found to bypass that remedy in writ jurisdiction.

Conclusion: The writ petition was not entertained; the petitioner must pursue the statutory appeal, with the period spent before the High Court excluded for limitation purposes.

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