Alternate statutory remedy under GST bars writ jurisdiction where the appeal route remains available and adequate.

A writ petition challenging a GST matter was declined because a statutory appeal remedy was available under Section 107 of the State GST law. The court reiterated that litigants should ordinarily exhaust the remedy provided by the statute before invoking writ jurisdiction, and found no sufficient ground to depart from that rule. The petition was therefore disposed of on the basis of the alternate statutory remedy.

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Issues: Whether the writ petition should be entertained when a statutory appeal remedy was available under the Goods and Services Tax law.

Analysis: A statutory appellate remedy was available to the petitioner under Section 107 of the State GST law. The Court found no good ground to interfere in writ jurisdiction and noted that the litigant should ordinarily pursue the remedy provided under the statute before invoking extraordinary jurisdiction.

Outcome: The writ petition was disposed of on the ground of availability of an alternate statutory remedy.

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