Availability of statutory appeal under CGST Act requires petitioner to pursue appeal with pre deposit; writ dismissed

Availability of an efficacious alternate remedy by way of appeal under the Central Goods and Services Tax Act was held to render the writ petition non maintainable because the appellate route permits all lawful grounds of challenge; procedural issues with GST portal filing can be addressed using the reference number in Form GST DRC 07 and relevant circular guidance. Consequentially the petitioner was granted liberty to file the statutory appeal with the required pre deposit within the limitation period and the writ petition was dismissed without adjudication on the merits.

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Issues: Whether the writ petition is maintainable when an efficacious statutory remedy of appeal under Section 107(1) of the Central Goods and Services Tax Act, 2017 is available, and whether the petitioner ought to be directed to avail that remedy.

Analysis: The availability of an appeal under Section 107(1) of the Central Goods and Services Tax Act, 2017 and related procedural mechanisms including use of the reference number in FORM GST DRC-07 and the Circular No. 249/06/2025-GST dated 09.06.2025 were examined to determine if an effective alternate remedy exists. The Court noted that the appellate route permits the petitioner to raise all permissible grounds of law and fact and that procedural difficulties relating to filing on the GST portal can be addressed by referring to the reference number in the summary form.

Conclusion: The writ petition is not maintainable as the petitioner has an efficacious alternative remedy by way of appeal under Section 107(1) of the Central Goods and Services Tax Act, 2017; the petitioner is granted liberty to file such appeal with pre-deposit within the statutory period and the writ petition is dismissed without adjudication on merits.

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