Writ jurisdiction and statutory appeal remedy in GST disputes: High Court directed the petitioner to pursue the appeal process.

Writ petitions challenging GST notices and orders were not entertained where the Tamil Nadu GST Act, 2017 provided an appellate remedy under Section 107. The court declined writ-stage interference on the objections relating to service of notices and orders, and directed the petitioner to pursue the statutory appeal. The operative effect was that the dispute was relegated to the appellate mechanism under the Act rather than being examined on writ jurisdiction.

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Issues: Whether the writ petitions should be entertained despite the availability of an appellate remedy under the Tamil Nadu Goods and Services Tax Act, 2017, and whether the challenge relating to service of notices and orders warranted interference at the writ stage.

Outcome: The writ petitions were disposed of by directing the petitioner to avail the statutory appeal under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017.

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