Writ jurisdiction and alternative GST appeal remedy: High Court declined interference over disputed credit disallowance and factual issues.

Where a statutory appeal is available under the Gujarat GST Act, writ jurisdiction will ordinarily not be exercised unless exceptional grounds such as breach of natural justice, lack of jurisdiction, or challenge to vires are clearly shown. The Court held that objections about non-supply of documents and alleged natural justice violations could be examined in the appellate forum, and that disputed factual issues on movement of goods and genuineness of suppliers were unsuitable for writ adjudication. The writ petition was therefore not maintainable and the petitioner was relegated to the statutory appellate remedy under section 107.

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Issues: Whether the writ petition challenging the order disallowing input tax credit was maintainable in view of the statutory appellate remedy under section 107 of the Gujarat Goods and Services Tax Act, 2017.

Analysis: The petition arose from proceedings under sections 74(1) and 74(5) of the Gujarat Goods and Services Tax Act, 2017 and culminated in an order under section 74(9). The Court noted that the petitioner had an effective alternative remedy of appeal under section 107 and that the case did not warrant interference in extraordinary jurisdiction. The Court also observed that the objections regarding non-supply of documents and alleged violation of natural justice were matters that could be examined in appeal, and that the disputed factual questions concerning movement of goods and genuineness of suppliers were not fit for writ adjudication.

Conclusion: The writ petition was not maintainable and the petitioner was relegated to the statutory appellate remedy.

Ratio Decidendi: Where a statutory appeal is available under the GST law, writ jurisdiction will ordinarily not be exercised unless exceptional grounds such as breach of natural justice, lack of jurisdiction, or challenge to vires are clearly established.

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