GST appellate remedy preferred over writ jurisdiction after constitution of tribunal; writ dismissed due to adequate alternative remedy

Availability of an efficacious alternative remedy was decisive: the Central Government notified rules for a GST Appellate Tribunal under the GST Act, creating a statutory appellate forum. The High Court held that where a statutory appeal route exists and operates effectively, writ jurisdiction is to be declined as the statutory forum is preferable; the petition was dismissed on that ground. The court relied on Supreme Court precedents endorsing refusal of writs in presence of adequate alternative remedies, applying the doctrine of exhaustion of alternative remedies and upholding the statutory appeal mechanism.

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Issues: Whether the writ petition is maintainable when an efficacious statutory alternative remedy in the form of appeal to the GST Appellate Tribunal is available.

Analysis: The Court considered the facts that the Central Government has constituted the GST Appellate Tribunal and issued rules under Section 111 of the GST Act regulating its procedure and functioning, creating an efficacious alternative statutory forum for redressal. The Court applied established principles regarding availability of alternative remedies and precedent authority that a writ petition should be dismissed where a specific statutory appeal mechanism is available and efficacious.

Conclusion: The writ petition is not maintainable and is dismissed on the ground that an efficacious statutory alternative remedy by way of appeal to the GST Appellate Tribunal is available; decision is therefore in favour of the Revenue.

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