Statutory GST appeal remedy prevails where online filing fails and delay can be condoned through manual filing.

An efficacious statutory appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017 was treated as the proper remedy against an order under Section 73, so writ relief was not available merely because the appeal period had expired or the online portal did not permit electronic filing. The appellate authority could consider condonation of delay under Section 107(4), and the appeal could be filed manually if the system blocked online submission. The dispute was therefore directed to the statutory appellate forum for consideration on merits.

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Issues: Whether the writ petition seeking leave to amend or rectify GST returns was maintainable in view of the availability of the statutory appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017, and whether inability to generate the online appeal form beyond limitation justified writ relief.

Analysis: The impugned order under Section 73 of the West Bengal Goods and Services Tax Act, 2017 was appealable. The statutory appellate remedy under Section 107 was available, and the appellate authority could entertain an appeal by condoning delay under Section 107(4). The Court held that the asserted online restriction did not warrant bypassing the statutory remedy. It also directed that, if the online process did not permit filing beyond limitation, the appeal could be filed manually.

Conclusion: The writ petition was not entertained and no relief was granted in the writ proceedings. The petitioner was relegated to the appellate remedy, with liberty to seek condonation of delay and to file the appeal manually if necessary.

Final Conclusion: The dispute was disposed of by directing the petitioner to pursue the statutory appeal before the appellate authority, which was to consider condonation of delay and decide the appeal on merits.

Ratio Decidendi: Where an efficacious statutory appellate remedy exists, writ relief will ordinarily not be granted merely because the appeal is sought beyond limitation or the online portal does not permit electronic filing; the party must pursue the appellate remedy, including manual filing and condonation of delay where permissible.

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