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 extraordinary constitutional jurisdiction under Articles 226/227; consequently, writ relief is generally not maintainable in respect of challenges to assessment and appellate orders absent exceptional circumstances justifying departure from the statutory remedy. The operative effect is that petitioners must pursue remedies before the Appellate Tribunal and not by way of ordinary writ petitions when the tribunal is properly constituted and functional.

---

---

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.

---