Statutory appellate remedy bars writ interference where natural justice objections can be raised before the appellate authority.

A writ challenge to orders under the Tripura State GST Act was held not maintainable where a statutory appeal under Section 107(1) was available, including the condonation window under Section 107(4). The alleged non-supply of relied upon documents was treated as a ground that could be raised before the appellate authority along with other questions of law and fact. Because the orders followed show-cause notice, consideration of the reply, and personal hearing, the proceedings were not found to involve a patent breach of natural justice warranting writ interference. The petitions were not entertained and the petitioner was left to pursue the appellate remedy in accordance with law.

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Issues: Whether the writ petitions challenging the orders under the Tripura State Goods and Services Tax Act, 2017 were maintainable in view of the statutory appellate remedy, and whether alleged non-supply of relied upon documents justified writ interference on the ground of violation of natural justice.

Analysis: A statutory appeal was available under Section 107(1) of the Tripura State Goods and Services Tax Act, 2017, with a further period for condonation under Section 107(4) of the same Act. The grievance regarding non-supply of relied upon documents was held to be a matter that could be urged before the appellate authority along with other questions of law and fact. As the orders were passed after show-cause notice, consideration of the reply, and personal hearing, the proceedings were not found to suffer from patent violation of natural justice warranting writ interference.

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

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