Statutory alternate remedy under GST can displace writ relief, while recovery may be stayed pending a timely appeal.

Where an effective statutory appeal is available under Section 107 of the CGST Act, the writ remedy may be declined and the assessee directed to pursue the appellate forum. The Appellate Authority must entertain the appeal if filed within the stipulated period, subject to the statutory pre-deposit requirement, and limitation objections were not to be raised in that context. Pending availing of the appeal, recovery action under the impugned bank recovery letter was stayed conditionally, with the protection linked to timely filing of the appeal.

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Issues: (i) whether the writ petition should be entertained despite the availability of an alternate statutory appeal under Section 107 of the Central Goods and Services Tax Act, 2017; and (ii) whether the bank recovery letter dated 27 February 2025 should be stayed pending availing of the appellate remedy.

Issue (i): Whether the writ petition should be entertained despite the availability of an alternate statutory appeal under Section 107 of the Central Goods and Services Tax Act, 2017.

Analysis: The petitioner was directed to avail the statutory appellate remedy. The Appellate Authority was required to entertain the appeal if filed within the stipulated period and not to raise limitation, while the statutory pre-deposit required under Section 107 had to be complied with before the appeal could be entertained.

Conclusion: The writ challenge was not entertained on merits and the petitioner was relegated to the alternate remedy under Section 107.

Issue (ii): Whether the bank recovery letter dated 27 February 2025 should be stayed pending availing of the appellate remedy.

Analysis: The impugned recovery letter was stayed because the petitioner was proceeding to avail the statutory appellate remedy. The stay was made conditional upon the appeal being filed within the stipulated time.

Conclusion: The operation and implementation of the recovery letter was stayed.

Final Conclusion: The petition was disposed of by relegating the petitioner to the statutory appeal, granting interim protection against recovery, and preserving the requirement of pre-deposit for the appellate remedy.

Ratio Decidendi: Where an effective statutory appellate remedy is available, the writ remedy may be declined and interim recovery action may be stayed to enable pursuit of that remedy, subject to compliance with the statutory pre-deposit requirement and filing within the permitted time.

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