Statutory appellate remedy under GST prevails over writ challenge, with appeal permitted on compliance with pre-deposit conditions.

A writ challenge to a GST demand order was not entertained because a statutory appeal under the GST enactments was available. The court noted that the demand arose after inspection under Section 65 and partial confirmation of the proposal under Section 73, and directed the aggrieved party to pursue the appellate remedy under Section 107. Liberty was granted to file the appeal within the stipulated time, and the appellate authority was directed to consider it without reference to limitation if the prescribed 10% pre-deposit of the disputed tax was made.

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Issues: Whether the writ petition challenging the GST demand order should be entertained despite the availability of a statutory appeal under the GST enactments, and whether liberty should be granted to pursue the appeal with a direction on limitation and pre-deposit.

Analysis: The impugned order arose from proceedings under the GST enactments after inspection under Section 65 and partial confirmation of the proposal under Section 73. The writ challenge was not entertained on merits in view of the statutory appellate remedy under Section 107. Liberty was granted to file an appeal before the competent appellate authority within the stipulated time, and the authority was directed to consider it without reference to limitation if the prescribed pre-deposit of 10% of the disputed tax was made.

Outcome: Writ petition disposed of with liberty to file statutory appeal, subject to pre-deposit of 10% of the disputed tax.

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