Writ petitions challenging orders subject to statutory appeal must comply with pre-conditions or be relegated to the appellate forum when functional.

Writ jurisdiction in respect of orders subject to statutory appeal was examined: where an alternate appellate forum is nonfunctional a writ may be entertained to prevent rendering the petitioner remediless, but where the statutory forum is constituted and conditions (including time limits and pre-deposit) attach, the writ court must enforce strict compliance and ordinarily refer the dispute to that forum; consequently petitions challenging such orders should be relegated to the statutory appellate forum when it is functional and within the prescribed period, and the impugned writ petition was dismissed without expressing any opinion on merits.

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Issues: Whether the writ petition seeking quashing of orders passed under the GST Act is maintainable when a statutory appellate forum is available and functional and the petitioner can seek remedy before the Goods and Services Tax Appellate Tribunal by complying with the statutory conditions for filing an appeal.

Analysis: The availability of a statutory right of appeal and the functioning of the appellate forum were examined in the context of the petitioner's challenge to the adjudication and appellate orders under the GST Act. Relevant statutory timelines, notifications and user advisory facilitating filing of appeals before the Appellate Tribunal were considered. The statutory requirement to deposit specified amounts as a condition precedent to filing an appeal under the GST provisions was noted. The appropriateness of exercising writ jurisdiction when an effective alternate remedy exists and is operational was applied to the facts.

Conclusion: The petitioner is relegated to the statutory appellate forum and directed to file appeal before the Goods and Services Tax Appellate Tribunal after complying with the deposit and procedural requirements; the writ petition is disposed of accordingly.

Ratio Decidendi: When a statutory appellate remedy is available and the appellate forum is functional, writ jurisdiction should not be exercised to bypass the statutory remedy; the petitioner must avail the appellate process after satisfying the conditions prescribed by the statute and applicable notifications.

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