Alternative statutory remedy bars writ scrutiny against CGST assessment order, with liberty to pursue appeal.

The Chhattisgarh HC noted that a writ petition challenging an order passed after scrutiny of returns under Section 61 and assessment under Section 73 of the CGST Act is ordinarily not entertained when an efficacious statutory appeal lies under Section 107. Even where the petitioner alleges lack of opportunity of hearing, the existence of the prescribed appellate remedy weighs against exercise of extraordinary writ jurisdiction. The petition was therefore dismissed on maintainability grounds, with liberty reserved to pursue the statutory appeal in accordance with law.

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Outcome: The writ petition challenging the order directing reversal of input tax credit was dismissed in view of the availability of an alternative statutory appeal remedy under the Central Goods and Services Tax Act, 2017.

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