Writ jurisdiction and statutory appeal remedy: challenge to GST demand order was relegated to the appellate forum.

The writ challenge to an assessment and demand order under the Chhattisgarh GST Act was found to be premature because the order was appealable under Section 107, with the statutory appellate remedy carrying a pre-deposit requirement. Complaints that no personal hearing was granted and that the reply was not considered were held capable of being raised before the Appellate Authority. On that basis, the High Court declined to exercise writ jurisdiction at that stage and required the petitioner to pursue the alternative appellate remedy in accordance with law.

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Issues: Whether the writ petition challenging the assessment/demand order was maintainable in view of the statutory appeal remedy under the Chhattisgarh Goods and Services Tax Act, 2017.

Analysis: The impugned demand order was appealable under Section 107 of the Chhattisgarh Goods and Services Tax Act, 2017, and the appellate remedy carried a pre-deposit requirement. The grievance regarding absence of personal hearing and non-consideration of the reply could be raised before the Appellate Authority. In these circumstances, the Court declined to exercise writ jurisdiction at that stage and relegated the petitioner to the statutory remedy.

Conclusion: The writ petition was not entertained and was dismissed, leaving the petitioner to pursue the alternative appellate remedy in accordance with law.

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