Alternative statutory remedy bars writ jurisdiction against GST reassessment orders absent exceptional circumstances.

A writ petition challenging a reassessment order under Section 74 of the West Bengal Goods and Services Tax Act, 2017 was not entertained because an efficacious statutory appeal was available under Section 107. The High Court reiterated that, absent exceptional circumstances, writ jurisdiction should ordinarily not be invoked at the first instance when the statute provides an adequate appellate remedy. The petitioner was therefore directed to pursue the statutory appeal, and the court declined to interfere in writ jurisdiction at that stage.

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Issues: Whether the writ petition challenging the reassessment order was maintainable when a statutory appellate remedy was available under the GST law.

Analysis: The impugned order was passed under Section 74 of the West Bengal Goods and Services Tax Act, 2017. The Court noted that the statute provides an appellate mechanism under Section 107 of the same Act for redressal of grievance against such an order. In the absence of exceptional circumstances, the existence of an efficacious statutory remedy normally bars invocation of writ jurisdiction at the first instance.

Conclusion: The writ petition was not entertained and was dismissed on the ground of availability of an alternative appellate remedy.

Final Conclusion: The petitioner was left to pursue the statutory appeal remedy, and the High Court declined to interfere in writ jurisdiction at this stage.

Ratio Decidendi: Where an efficacious statutory appeal is available against a GST order, writ jurisdiction should ordinarily not be invoked unless exceptional circumstances are shown.

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