Statutory appeal bars writ remedy where an appeal under GST law remains available and limitation runs from communication of the order.

The ex parte adjudication order under the U.P. Goods and Services Tax Act, 2017 was held to be appealable under Section 107, and the availability of that effective statutory remedy weighed against writ jurisdiction under Article 226. The court directed that limitation for the appeal be computed from the date of communication of the order and that the appellate authority register the appeal once that date was disclosed through the Common Portal, without rejecting it on portal-generated dates. The writ petition was not entertained, while limitation, the ex parte nature of the adjudication, and other merits were left open in appeal.

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Issues: Whether the writ petition challenging an ex parte adjudication order and show cause notice under the U.P. Goods and Services Tax Act, 2017 was maintainable in view of the statutory appeal under Section 107, and whether the petitioner was entitled to directions facilitating filing and consideration of the appeal.

Analysis: The impugned adjudication order was held to be appealable under Section 107 of the U.P. Goods and Services Tax Act, 2017. In taxation matters, the availability of an effective statutory appellate remedy ordinarily weighs against exercise of writ jurisdiction under Article 226 of the Constitution of India. The limitation period was to be computed from the date of communication of the order sought to be challenged, and the appellate authority was directed to register the appeal once the petitioner disclosed that date through the Common Portal. The authority was also directed not to reject the appeal filing on the basis of portal-generated dates, and the issues of limitation, ex parte nature of the adjudication order, and other merits were left open for consideration in appeal.

Conclusion: The writ petition was not entertained and the petitioner was left to pursue the statutory appeal, with the appellate remedy preserved on limitation and merits.

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