Statutory appellate remedy bars writ review where an effective appeal remains available and limitation has not expired.

A writ challenge to a tax penalty notice/order was declined because an effective statutory appeal under section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 was available and the limitation period had not expired. The court held that the petitioner's complaint that the reply to the show cause process was not properly considered could be raised before the appellate authority, which was directed to give an opportunity of hearing and pass a reasoned order in accordance with law. The writ court therefore did not examine the merits and relegated the petitioner to the statutory appellate remedy.

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Issues: Whether the writ petition challenging the tax penalty notice/order was to be entertained when an appellate remedy was available under the statute.

Analysis: The petitioner's grievance was that the reply to the show cause process had not been properly considered. The Court found that such a challenge could be pursued in appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017, and that the limitation for filing such appeal had not yet expired. The petitioner was therefore directed to avail the statutory appellate remedy, and the appellate authority was directed to afford an opportunity of hearing and pass a reasoned order in accordance with law.

Outcome: The writ petition was not entertained on merits and the petitioner was relegated to the statutory appeal remedy.

Ratio Decidendi: Where an effective statutory appeal is available and the limitation period has not expired, the writ court may decline to adjudicate the merits and direct the aggrieved party to pursue the appellate remedy.

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