Statutory appeal remedy bars writ interference where assessment challenges raise disputed VAT and limitation questions.

Where an assessment order is challenged on disputed questions, including whether an earlier-period demand falls under the VAT regime and whether the demand is time-barred, the matter should ordinarily be examined by the appellate authority on merits. The availability of an efficacious statutory appeal under Section 107 of the CGST Act weighed against writ interference, because the writ court should not be used to bypass the prescribed appellate remedy for issues requiring factual and legal scrutiny. The petitioner was therefore relegated to the statutory appeal, and writ jurisdiction was not entertained for merits-based adjudication.

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Issues: Whether the writ petition challenging the assessment order was liable to be entertained in view of the statutory appeal remedy.

Analysis: The challenge to the assessment order involved disputed questions, including whether the demand for the earlier period was covered by the VAT regime and whether the demand was time-barred. Such questions required examination on merits by the appellate authority. In view of the availability of an efficacious statutory appeal under Section 107 of the CGST Act, interference in writ jurisdiction was not warranted.

Conclusion: The writ petition was not maintainable for adjudication on merits in the exercise of writ jurisdiction, and the petitioner was relegated to the statutory appellate remedy.

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