Statutory appeal bars writ interference where the assessment challenge can be decided in the pending appellate forum.

Writ jurisdiction under Article 226 was declined because a statutory appeal against the assessment order was already pending before the appellate authority, which could examine the grievance concerning alleged excess utilisation of input tax credit under the CGST and SGST Acts. The Court found no prejudice in awaiting that appeal and held that writ interference was not warranted. To address delay concerns, it directed the appellate authority to dispose of the pending appeal expeditiously within four weeks.

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Issues: Whether the writ petition challenging the assessment order was maintainable under Article 226 of the Constitution of India when a statutory appeal against the same order was already pending, and whether the appellate authority should be directed to decide the appeal expeditiously.

Analysis: The impugned assessment order concerned an alleged excess utilisation of input tax credit under the Central Goods and Services Tax Act, 2017 and the State Goods and Services Tax Act, 2017. A statutory appeal had already been filed and was pending before the appellate authority. The Court held that the grievance raised in the writ petition could be examined in the pending appeal, and the petitioner would not suffer prejudice by awaiting the appellate decision. In these circumstances, invocation of writ jurisdiction was not warranted. At the same time, to address the petitioner's apprehension of delay, the Court found it to require the appellate authority to dispose of the appeal within a fixed time.

Conclusion: Writ interference was declined because the statutory appeal provided an adequate forum, and a direction was issued for expeditious disposal of the pending appeal within four weeks.

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