Alternative statutory remedy bars writ relief where natural justice claims and disputed facts can be examined by the appellate forum.

Where an effective statutory remedy is available, the High Court ordinarily declines to exercise writ jurisdiction under Article 226, particularly when the grievance concerns alleged denial of hearing and disputed factual issues. The alleged breach of natural justice could be examined from the appellate record and raised before the appellate forum or the GST Appellate Tribunal. Applying the rule of exhaustion of statutory remedies, the Court held that such matters are better left to the competent statutory authority. The writ petition was therefore not entertained, and the petitioner was directed to pursue the remedy available under the Goods and Services Tax Act, 2017 and the rules framed thereunder.

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Issues: Whether the writ petition challenging the appellate order was maintainable in view of the availability of an effective statutory remedy, and whether the alleged violation of natural justice should be examined in writ jurisdiction.

Analysis: The grievance of denial of hearing and breach of natural justice required examination of the appellate record and could be raised before the appellate forum or the GST Appellate Tribunal. Where the statute provides an effective alternative remedy, the High Court ordinarily refrains from exercising jurisdiction under Article 226 of the Constitution of India. The rule requiring exhaustion of statutory remedies is one of policy, convenience and discretion, and disputed questions of fact are better left to the appropriate statutory authority.

Conclusion: The writ petition was not entertained and the petitioner was left to pursue the statutory remedy available under the Goods and Services Tax Act, 2017 and the rules framed thereunder.

Ratio Decidendi: When an effective statutory remedy is available, the High Court should ordinarily decline writ relief under Article 226 of the Constitution of India, especially where the grievance turns on disputed facts and alleged procedural violation can be examined by the statutory forum.

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