Efficacious statutory appeal under GST bars writ scrutiny of disputed assessment facts, leaving merits to the appellate authority.

Where an efficacious statutory appeal is available under the GST framework, the writ court will ordinarily decline to examine disputed factual and evidentiary objections to an assessment order. The court noted that the petition was filed before expiry of the appeal period, but found no basis to bypass the appellate mechanism because the Assessing Officer's jurisdiction was not in question. The challenge was therefore not entertained in writ jurisdiction, and the assessee was relegated to the statutory appellate remedy, leaving the merits open for determination by the appellate authority.

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Issues: Whether the writ petition challenging the assessment order under the GST laws was maintainable in view of the statutory remedy of appeal.

Analysis: The petitioner challenged the assessment primarily on merits and on grounds of violation of natural justice, but an appellate remedy was available under the GST enactments and the petition had been filed before expiry of the appeal period. The Court declined to examine the factual and evidentiary objections to the assessment in writ jurisdiction, holding that such matters are more appropriately considered by the appellate authority. It also noted that the Assessing Officer's jurisdiction to proceed under the GST laws was not in question, and therefore no reason existed to bypass the statutory appeal mechanism.

Conclusion: The writ petition was not entertained and the petitioner was relegated to the statutory appellate remedy.

Final Conclusion: The challenge to the assessment order was rejected at the threshold on the ground of availability of an efficacious statutory appeal, leaving the merits open for consideration before the appellate authority.

Ratio Decidendi: Where an efficacious statutory appeal is available, the writ court will ordinarily decline to examine disputed factual and evidentiary issues arising from a tax assessment.

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