Alternate statutory remedy bars writ jurisdiction in GST adjudication matters absent exceptional grounds.

A writ petition challenging a GST adjudication order under Section 74 was held not maintainable because an effective statutory appeal lay under Section 107. The Court found no exceptional ground to bypass the alternate remedy, such as breach of natural justice, violation of fundamental rights, excess of jurisdiction, or a challenge to the statute's vires. The petitioner was therefore relegated to the appellate forum and directed to pursue the statutory appeal remedy.

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Issues: Whether the writ petition challenging the order passed under Section 74 of the Central Goods and Services Tax Act, 2017 was maintainable in view of the statutory appeal remedy under Section 107 of the said Act.

Analysis: The petition assailed the adjudication order under the GST law, but the Court noted that an appeal was available under Section 107. No exceptional circumstance warranting exercise of writ jurisdiction was made out, such as violation of natural justice, breach of fundamental rights, excess of jurisdiction, or challenge to the vires of the statute. The Court therefore declined to entertain the writ petition and relegated the petitioner to the appellate remedy.

Conclusion: The writ petition was not maintainable and the petitioner was directed to avail the statutory appeal remedy.

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