Writ jurisdiction and statutory appeal remedy: writ relief declined where an adjudication order under GST was appealable.

A writ challenge to an adjudication order under the CGST Act was declined because the order was appealable under the Act's statutory appellate scheme. The court treated the existence of an efficacious alternative remedy as sufficient reason to refuse relief under Article 226, noting the matter was similar to an earlier decision where writ jurisdiction had also been declined in favour of the appellate process. The petitioner was left to pursue the statutory appeal.

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Issues: Whether the writ petition was maintainable in view of the statutory appellate remedy against an order passed under Section 74 of the Central Goods and Services Tax Act, 2017.

Analysis: The challenge was directed against an adjudication order passed under Section 74 of the Central Goods and Services Tax Act, 2017. The order was appealable under Section 107 of the same Act. The Court found the facts similar to an earlier decision where, in comparable circumstances, writ relief was declined and the petitioner was relegated to the statutory remedy. In view of the efficacious alternative remedy, the Court declined to entertain the writ petition under Article 226 of the Constitution of India.

Outcome: The writ petition was dismissed, with liberty to pursue the appellate remedy under Section 107 of the Central Goods and Services Tax Act, 2017.

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