Statutory appeal remedy bars writ interference, though limited conditional reconsideration may be granted in ex parte GST matters.

Writ interference with an ex parte GST adjudication order was declined where the assessee had not replied to the show cause notice and had also failed to file a statutory appeal within limitation. The High Court held that the existence of an appellate remedy ordinarily barred writ relief on merits, so the order-in-original was not quashed. However, in view of the lapsed limitation period and the petitioner's approach to writ jurisdiction, the Court granted a limited conditional opportunity: the petitioner could file a reply and the matter would be reconsidered upon deposit of 50% of the tax amount with penalty, excluding interest, within one month.

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Issues: Whether the writ petition challenging the order-in-original was liable to be entertained and the order quashed despite the statutory appeal remedy and the petitioner's grievance regarding service and visibility of the show cause notice on the GST portal.

Analysis: The petitioner had not replied to the show cause notice and had also not filed an appeal within limitation under the statutory appellate remedy. The Court noted that the order had been passed ex parte, that the remedy of appeal was available, and that the challenge in writ jurisdiction did not warrant quashing of the adjudication order. At the same time, since the limitation for appeal had already expired and the petitioner had approached the Court, the Court found it to grant a limited opportunity to have the matter reconsidered upon compliance with specified conditions.

Conclusion: The impugned order was not quashed. The petitioner was granted one opportunity to submit a reply along with deposit of 50% of the tax amount with penalty, excluding interest, within one month, whereafter the Assistant Commissioner is to reconsider the matter in accordance with law.

Final Conclusion: The writ petition was not allowed on merits, but limited conditional relief was granted by permitting reconsideration before the adjudicating authority upon compliance with the directed deposit and filing of reply.

Ratio Decidendi: Where a statutory appeal remedy exists and the assessee has allowed the adjudication to become ex parte and time-barred, writ interference with the assessment order is ordinarily unwarranted, though the Court may grant a limited conditional opportunity in the interests of justice.

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