Writ jurisdiction and disputed facts: statutory appeal upheld as the proper remedy against a CGST/WBGST adjudication order

A writ petition challenging an adjudication order under the CGST/WBGST regime was not entertained because the dispute involved several factual issues needing affidavit-based examination. The High Court treated the statutory appellate remedy as the appropriate course where disputed facts required determination, and upheld relegation of the petitioner to an appeal under Section 107. No interference with the adjudication order was called for in writ jurisdiction.

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Issues: Whether the writ petition challenging an adjudication order passed under Section 73 of the CGST/WBGST regime was rightly not entertained and the appellant was rightly relegated to the statutory appellate remedy under Section 107.

Analysis: The dispute involved several questions of fact requiring adjudication on affidavits, which was considered unsuitable for determination in writ proceedings. The availability of the statutory appeal was treated as the proper remedy in such circumstances.

Conclusion: The relegation of the appellant to file a statutory appeal was upheld and no interference was called for.

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