2026 (3) TMI 297 - HC - GST

Statutory appellate remedy: where an Appellate Tribunal exists, writ relief is ordinarily displaced and remedy must be pursued before the tribunal.

Where a constituted statutory Appellate Tribunal exists under the GST enactment, availability of that alternative efficacious remedy displaces exercise of ... Constitution of appellate tribunal - Alternative efficacious remedy​​​​​​​ - Adequacy of remedy before Appellate Tribunal - jurisdiction to entertain writ petition when statutory remedy exists. Adequacy of remedy before Appellate Tribunal - jurisdiction to entertain writ petition when statutory remedy exists - Whether the High Court should entertain a writ petition under Articles 226/227 when a statutory Appellate Tribunal is available and constituted. - HELD THAT: - The Court recorded that the Appellate Tribunal under the GST Act had been constituted and that this fact was not disputed by the petitioner. Given the existence of a specific statutory forum for redressal of the grievance, the petitioner has an alternative efficacious remedy by way of appeal before the Appellate Tribunal. In these circumstances the High Court refrained from exercising writ jurisdiction and directed that the petitioner should instead approach the Appellate Tribunal for adjudication of its grievance. The petition is disposed of with the direction that the petitioner shall pursue its remedy before the Appellate Tribunal; the High Court will not entertain the writ petition in presence of the statutory appellate forum. Final Conclusion: The High Court declined to exercise writ jurisdiction because the statutory Appellate Tribunal is available and constituted; the petitioner was directed to seek relief before that Tribunal. Issues: Whether, in view of constitution of the Appellate Tribunal under the GST enactment, the writ petition under Articles 226 and 227 of the Constitution is maintainable or the petitioner must seek remedy before the Appellate Tribunal.Analysis: The petition challenges assessment and appellate orders under the GST enactment. The factual position that the Appellate Tribunal has been constituted is not disputed. Where a specific statutory appellate forum is available and constituted, the availability of that alternative efficacious remedy bears directly on the maintainability of a writ petition under Articles 226 and 227. The presence of an effective statutory appeal route displaces the need for exercise of extraordinary constitutional jurisdiction, absent exceptional circumstances justifying departure from the statutory remedy.Conclusion: The petitioner is directed to pursue its remedy before the Appellate Tribunal; the writ petition is disposed of on that basis.