Statutory appellate remedy preferred over writ interference where adjudication followed hearing and notice under GST law.

Where an efficacious statutory appeal was available under the Delhi Goods and Services Tax Act, 2017 and the assessee had already replied to the show cause notice and been granted personal hearings, writ interference was declined. The petitioner was relegated to the appellate remedy, with liberty to file the appeal within the stipulated time and comply with the pre-deposit requirement. The appellate forum was directed to examine the matter on merits if the appeal was duly filed. The challenge to the validity of the notification was expressly left open for decision in appropriate proceedings.

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Issues: Whether the impugned adjudication order under the Delhi Goods and Services Tax Act, 2017 warranted interference in writ jurisdiction, and whether the petitioner should be relegated to the statutory appeal remedy.

Analysis: The show cause notice had been replied to and personal hearings had been granted before the impugned order was passed. In these circumstances, and without adjudicating the challenge to the validity of the notification, the Court found it appropriate not to interfere in writ proceedings. The petitioner was left free to pursue the appellate remedy, and the appellate forum was directed to examine the matter on merits if the appeal was filed within the stipulated time with pre-deposit. The validity challenge was expressly kept open.

Conclusion: The writ petition was not entertained on merits, and the petitioner was relegated to the statutory appellate remedy under the Delhi Goods and Services Tax Act, 2017.

Final Conclusion: The dispute was directed to proceed through the prescribed appellate mechanism, while the challenge to the notification remained open for decision in appropriate proceedings.

Ratio Decidendi: Where an efficacious statutory appeal is available and the assessee has already been heard in adjudication, writ interference may be declined and the party relegated to the appellate remedy, leaving unresolved questions open for determination in the proper forum.

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