Statutory appellate remedy under GST prevails over writ review, with delay and pre-deposit left to the appellate authority.

A writ challenge to a GST assessment order under Section 73 was not examined on merits because the petitioner had an available statutory appeal under Section 107. The Court permitted the petitioner to pursue that appellate remedy with a delay condonation application, leaving the question of delay to the appellate authority. The petitioner was also required to comply with the statutory pre-deposit. The writ petition was thus disposed of in favour of the statutory appellate route rather than writ adjudication.

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Issues: Whether the writ petition challenging the order passed under Section 73 of the Telangana Goods and Services Tax Act, 2017 should be entertained despite delay, and whether the petitioner should be relegated to the appellate remedy with a delay condonation application.

Analysis: The petition involved a challenge to the assessment order for assessment year 2017-18. The petitioner sought to invoke the appellate remedy under Section 107 of the Telangana Goods and Services Tax Act, 2017 with a delay condonation application, while the respondents objected to the belated filing of the writ petition. The Court declined to enter into the merits and permitted the petitioner to pursue the statutory appeal, leaving the question of delay to be considered by the appellate authority on the reasons stated in the delay condonation application.

Outcome: The writ petition was disposed of by granting liberty to approach the appellate authority under Section 107 of the Telangana Goods and Services Tax Act, 2017 along with a delay condonation application and statutory pre-deposit.

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