Statutory appellate remedy prevails over writ jurisdiction in a GST dispute with a jurisdictional challenge.

A writ challenge to a GST order was declined where the statutory framework provided a multi-tier appellate remedy. Although the petitioners raised a jurisdictional objection, the Court considered it appropriate to require them to pursue the appeal at the first instance rather than invoke writ jurisdiction directly. The petition was therefore not examined on merits, and the petitioners were relegated to the appellate authority with liberty to pursue the statutory appeal.

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Issues: Whether the writ petition should be entertained in view of the statutory appellate remedy and the petitioners' plea on jurisdiction.

Analysis: The petition assailed the order passed under the GST framework and raised a jurisdictional challenge, but the Court noted that the statutory scheme provides a multi-tiered adjudicatory process. In that context, it was considered prudent to require the petitioners to avail the appellate remedy at the first instance rather than invoking writ jurisdiction directly.

Conclusion: The writ petition was not entertained on merits and the petitioners were relegated to the appellate authority with liberty to pursue the appeal.

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