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<h1>Efficacious statutory appeal bars writ challenge where GST adjudication can be tested in appeal despite pre-deposit requirement.</h1> An efficacious statutory appeal under GST barred writ interference against an adjudication order on classification of spare parts and the resulting tax ... Maintainability of Writ jurisdiction against GST adjudication orders - remedy of filing appeal available under Section 107 - Alternative statutory remedy - requirement of pre-deposit justified bypassing that remedy - classification of spare parts and raised differential tax demand . Alternative statutory remedy - Pre-deposit requirement - Writ jurisdiction - The writ petition against the adjudication order was not entertained where a statutory appeal was available, and the requirement of pre-deposit was held insufficient to invoke writ jurisdiction. - HELD THAT: - The Court found that the impugned order contained a specific determination on the classification of the petitioner's spare parts and the consequential rate of tax. Since an appeal under Section 107 was admittedly available, the Court declined to examine the merits in writ jurisdiction. It held that the statutory requirement of making a pre-deposit for maintaining the appeal could not, by itself, justify bypassing the prescribed appellate remedy. The petitioner's plea regarding a favourable order passed in similar facts by an authority in another State was left open to be urged before the appellate authority. [Paras 6, 8, 9, 10] The petitioner was relegated to the statutory appellate remedy, with liberty to raise all pleas before the appellate authority, which was directed to consider them on merits uninfluenced by any observation in the order. Final Conclusion: The writ petition was disposed of without examining the merits of the adjudication order. The petitioner was left free to pursue the statutory appeal, and all contentions were kept open for decision on merits by the appellate authority. Issues: Whether the writ petition should be entertained against the adjudication order when a statutory appeal under the GST law was available, and whether the requirement of pre-deposit justified bypassing that remedy.Analysis: The adjudication order had determined the classification of spare parts and raised differential tax demand under the GST framework. Since an appellate remedy was expressly available, the existence of a pre-deposit condition did not by itself justify invocation of writ jurisdiction. The grievance regarding non-consideration of the reply and the factual or legal merits of the classification dispute were left open to be examined in appeal.Conclusion: The writ petition was not entertained on merits and the petitioner was relegated to the statutory appellate remedy.Final Conclusion: The challenge to the adjudication order was not adjudicated in writ jurisdiction, and the petitioner was left free to pursue the appeal with all contentions reserved.Ratio Decidendi: The mere requirement of pre-deposit for filing a statutory appeal is not a sufficient ground to bypass an efficacious alternative remedy.
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