Writ jurisdiction against GST assessment limited where non-consideration of documents can be corrected in statutory appeal

Writ jurisdiction under Articles 226 and 227 was held ordinarily unavailable against a GST assessment order where the complaint was only that the assessee's reply and documents were not considered. That omission was treated as a factual defect, not a jurisdictional error or error of law. Because the statutory appeal under Section 107 provides wide powers to call for further reports, conduct inquiry, and examine additional materials, the appellate forum was the proper remedy to address the grievance. The writ petition was not entertained, and the assessee was left to pursue the statutory appeal.

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Issues: Whether a writ petition under Articles 226 and 227 of the Constitution of India is maintainable against an assessment order under the GST regime on the ground that the reply and documents furnished by the assessee were not considered, when an appellate remedy under Section 107 of the GST legislation is available.

Analysis: Non-consideration of certain materials by the assessing authority was treated as a factual omission and not as a jurisdictional error or an error of law warranting writ interference. The appellate authority under Section 107 was held to have wide powers to call for further reports, conduct inquiry, and consider arguments and documents placed by the assessee, making it the appropriate forum to correct such defects.

Conclusion: The writ petition was not entertained and was dismissed, with liberty to pursue the statutory appeal.

Ratio Decidendi: Where an effective statutory appellate remedy exists and the grievance is only that relevant materials were not considered by the assessing authority, writ jurisdiction will ordinarily not be exercised because the appellate authority can examine the issue and rectify the omission.

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