Alternate statutory remedy under GST can bar writ jurisdiction where an efficacious appellate process is available.

Where an efficacious statutory appeal is available under a multi-tiered goods and services tax adjudicatory scheme, writ jurisdiction may be declined in favour of the alternate remedy. The Calcutta HC noted that the dispute concerned detention and a subsequent GST order, but directed the petitioners to pursue the statutory appellate process at the first instance. The writ petition was not entertained on merits, and liberty was granted to approach the appellate authority, which was expected to consider all grounds, including jurisdictional objections.

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Issues: Whether the writ petition should be entertained when an appellate remedy under the statutory scheme was available.

Analysis: The dispute arose from detention and subsequent order under the goods and services tax regime, but the Court noted that the statute provides a multi-tiered adjudicatory process. In that setting, the Court considered it prudent to direct the petitioners to pursue the appellate remedy at the first instance rather than proceed in writ jurisdiction.

Conclusion: The writ petition was not entertained on merits and the petitioners were granted liberty to approach the appellate authority under the statutory appeal provision.

Final Conclusion: The matter was directed to be pursued through the statutory appellate mechanism, with the appellate authority expected to consider all grounds including jurisdiction.

Ratio Decidendi: Where an efficacious statutory appeal is available under a multi-tiered adjudicatory scheme, writ jurisdiction may be declined in favour of the alternate remedy.

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