Statutory appeal remedy: extension granted to file under Central Goods and Services Tax while statutory forum remains primary.

The document addresses whether court interference with a High Court direction to pursue the statutory appeal remedy is appropriate and grants limited time to do so. It confirms the High Court's relegation to the statutory forum should not be disturbed and simultaneously prescribes a procedural accommodation by extending time to prefer the statutory appeal under the Central Goods and Services Tax framework; operative effect: the original direction stands and the petitioner receives a short extension to initiate the statutory appeal.

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Issues: Whether interference with the High Court order is warranted and whether the petitioner should be granted time to prefer a statutory appeal under Section 107 of the Central Goods and Services Tax Act.

Analysis: The petition challenges the High Court's direction that the petitioner avail the remedy of an appeal under Section 107 of the Central Goods and Services Tax Act. The Court reviewed the record and found no grounds to disturb the High Court's decision, while considering the petitioner's request for time to pursue the statutory remedy before the Appellate Authority. The Court exercised restraint from interfering with the High Court's relegation to the statutory forum and concurrently provided limited relief in the form of an extension of time to file the appeal.

Conclusion: Interference with the High Court order is declined; two weeks' time is granted to the petitioner to prefer a statutory appeal under Section 107 of the Central Goods and Services Tax Act.

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