Alternate statutory remedy bars writ jurisdiction where the only grievance is non-consideration of a show cause reply.

A challenge to a GST assessment order based only on the claim that the reply to the show cause notice was not considered was held insufficient to invoke Article 226. The HC found that, where an alternate statutory remedy is available under the GST framework, such a grievance does not justify entertaining a writ petition. The petition was therefore treated as untenable and dismissed.

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Issues: Whether the writ petition could be entertained on the ground that the reply to the show cause notice was not considered while passing the impugned assessment order, in view of the availability of an alternate statutory remedy.

Analysis: The only substantive contention raised was that the petitioner's reply to the show cause notice had not been taken into account before the impugned order was passed. The Court held that such a grievance was not enough to invoke extraordinary writ jurisdiction under Article 226 of the Constitution of India, particularly when an alternate remedy under the GST regime was available.

Conclusion: The writ petition was held to be untenable and was dismissed.

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