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<h1>Availability of statutory appellate remedy bars writ jurisdiction where the appellate forum can review the adjudicatory record, so writ dismissed.</h1> Whether a writ under Article 226 is maintainable when an efficacious statutory appeal exists was addressed: the court held that the petitioner's ... Availability of efficacious alternative statutory remedy - non-supply of relied upon documents, service and service dates of summons - scope of the appellate forum - abstention from judicial interference - non-application of mind. Availability of efficacious alternative statutory remedy - The writ petition seeking to quash the order under Section 74(9) of the CGST Act was not maintainable because an efficacious statutory appeal was available and had not been availed. - HELD THAT: - The Court declined to enter into the merits and held that the grievances raised-alleged non-supply of relied-upon documents, delayed or non-service of summons, and alleged non-consideration of the petitioner's replies-arise from the adjudicatory record and fall within the scope of the statutory appellate remedy under Section 107 of the CGST Act read with Rule 109A of the CGST Rules. In view of the existence of that efficacious alternative remedy, and the settled principle that extraordinary writ jurisdiction will ordinarily be withheld where such remedy is available, the petition could not be entertained and the petitioner was granted liberty to avail the prescribed appellate forum; the Court expressly did not adjudicate the merits. [Paras 14, 15, 16, 17, 18] Writ petition dismissed for non-availment of the efficacious statutory remedy; liberty granted to pursue appeal under the statutory scheme and merits left open. Final Conclusion: The petition was dismissed on the ground that an efficacious statutory appeal under the CGST Act was available and had not been availed; the High Court refrained from adjudicating the merits and granted liberty to the petitioner to pursue the statutory appellate remedy. Issues: Whether the writ petition under Article 226 is maintainable notwithstanding the availability of an efficacious statutory alternative remedy by way of appeal under Section 107 of the Central Goods and Services Tax Act, 2017 read with Rule 109A of the Central Goods and Services Tax Rules, 2017.Analysis: An effective statutory appellate remedy was available to the petitioner in the form of an appeal under Section 107 of the Central Goods and Services Tax Act, 2017 read with Rule 109A of the Central Goods and Services Tax Rules, 2017. The grievances raised-alleged non-supply of relied upon documents, service and service dates of summons, alleged non-consideration of the petitioner s reply, and alleged reproduction of the show cause notice in the order-in-original-require examination of the adjudicatory record and fall within the scope of the appellate forum. The settled exception to the rule of abstention from exercising writ jurisdiction was not established on the facts presented so as to justify bypassing the statutory appeal remedy.Conclusion: The writ petition is not maintainable and is dismissed; the decision is in favour of Revenue.
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