Statutory appellate remedy controls writ challenge, with appeal to be heard on merits after timely filing and pre-deposit compliance.

Writ challenge to an assessment order was declined because a statutory appellate remedy was available, and the court required the petitioner to pursue that alternative remedy. The appellate authority was directed to entertain the appeal on merits if it was filed within the prescribed period and accompanied by the statutory pre-deposit under GST law. The document therefore confirms that access to writ relief was refused in favour of the appeal route, while preserving consideration of the appeal on compliance with the procedural and deposit requirements.

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Issues: Whether the writ petition should be entertained against the assessment order despite the availability of an appellate remedy, and whether the petitioner should be permitted to file an appeal with consideration on merits on compliance with statutory pre-deposit.

Analysis: The challenge to the assessment order was declined in view of the availability of the statutory appeal. At the same time, the petitioner's request to pursue the alternative remedy was accepted, and the appellate authority was directed to consider the appeal on merits if it was filed within the stipulated period and accompanied by the required pre-deposit under the GST law.

Outcome: The writ petition was disposed of with a direction to the appellate authority to entertain the appeal on merits upon timely filing and compliance with pre-deposit.

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