Alternate statutory remedy bars writ challenge to GST confiscation order where appeal under the Act remains available.

A writ petition challenging a confiscation order under the Uttarakhand GST Act was declined because a statutory appeal under Section 107 was available. The Court treated the appellate remedy as efficacious and held that the alleged issues regarding service of the order and upload on the GST portal did not displace that remedy. The petitioner was therefore left to pursue the statutory appeal.

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Issues: Whether the writ petition was maintainable against the confiscation order passed under Section 130 of the Uttarakhand GST Act, 2017 when a statutory appeal was available under Section 107 of the same Act.

Analysis: The confiscation order challenged in the writ petition was appealable under Section 107 of the Uttarakhand GST Act, 2017. In view of the availability of this efficacious alternate statutory remedy, the Court declined to entertain the writ petition. The dispute regarding service of the order and the manner of upload on the GST common portal did not alter the availability of the appellate remedy.

Conclusion: The writ petition was not entertained and the petitioner was relegated to the statutory appellate remedy.

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