Maintainability of writ challenging adjudicating authority order where statutory appeal under Section 107 available; writ dismissed for delay

Challenge to an adjudicating authority's final order must ordinarily proceed by the statutory appellate route under Section 107; availability of that alternative remedy rendered extraordinary writ relief inappropriate and led to dismissal. The record showed notices and multiple opportunities for personal hearings, so principles of natural justice and right to personal hearing were not found violated, and delay of about eleven months in seeking writ compounded the petitioners position. Operative effect: writ petition not entertained due to presence of alternative statutory remedy and unexplained delay.

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Issues: Whether a writ petition challenging an adjudication order passed under the Central Goods and Services Tax Act, 2017 is maintainable where (i) notices and opportunities for personal hearing were issued and (ii) an alternative remedy of appeal under Section 107 of the Act exists, and whether the impugned order suffers from violation of principles of natural justice.

Analysis: The record includes a notice issued under Section 74 of the Act and multiple hearing notices referenced in the adjudication order. Opportunities for personal hearing were afforded by the adjudicating authority through several notices and the petitioner did not appear. The statutory framework provides a specific appellate remedy under Section 107 of the Act to challenge final adjudication orders. Where a final order has been passed and a statutory appeal is available, invocation of extraordinary writ jurisdiction is examined in light of availability of the alternative remedy, the compliance with principles of natural justice, and any compelling reason to bypass the appeal forum. The petitioner delayed filing the writ and did not pursue the appellate remedy provided by statute after the adjudication order was passed.

Conclusion: The writ petition is not maintainable and is dismissed; conclusion is in favour of Revenue.

Ratio Decidendi: Where an adjudication order under the CGST Act has been passed after issuance of notice and opportunities for personal hearing, and a statutory appeal under Section 107 is available, extraordinary writ jurisdiction will not ordinarily be exercised to set aside the order in the absence of a demonstrated breach of natural justice or other exceptional circumstances.

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