Statutory appellate remedy limits writ jurisdiction where no exceptional ground justified bypassing the appeal forum.

An efficacious statutory appeal under Section 107 of the U.P. GST Act ordinarily bars writ intervention under Article 226, and the recognised exceptions apply only in limited cases such as a clear breach of natural justice, lack of jurisdiction, or a vires challenge. The Court found that the petitioner's complaints of illegality, unsigned orders, and procedural defect did not justify bypassing the appellate forum on the facts presented. The writ petition was therefore held not maintainable in discretionary writ jurisdiction, and the petitioner was left to pursue the statutory appeal remedy.

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Issues: Whether the writ petition was maintainable in view of the statutory appellate remedy under Section 107 of the U.P. Goods and Services Tax Act, 2017 despite the plea of violation of natural justice and illegality in the impugned orders.

Analysis: The availability of an effective appeal under the statute was undisputed. The Court applied the settled rule that a writ petition under Article 226 is ordinarily not entertained when a statutory remedy exists, and that the exceptions for interference arise only in limited contingencies such as violation of natural justice, lack of jurisdiction, or challenge to vires. The petitioner's grievance that the orders were illegal, unsigned, or procedurally defective did not persuade the Court to bypass the statutory forum in the facts of the case.

Conclusion: The writ petition was not maintainable in the exercise of discretionary writ jurisdiction and the petitioner was relegated to the statutory appeal remedy.

Final Conclusion: The challenge was declined without adjudication on merits, and the statutory appellate mechanism was left open for the petitioner to pursue.

Ratio Decidendi: Where an efficacious statutory appeal is available, writ jurisdiction should ordinarily not be exercised unless a recognized exception such as a clear violation of natural justice or lack of jurisdiction is made out.

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