Alternative statutory remedy bars belated writ challenge to GST adjudication order, with recourse left to law.

A writ petition challenging an order-in-original under the GST regime was not entertained because a statutory appellate remedy was available and the challenge was brought after a substantial delay. The Court applied the principle that writ jurisdiction is ordinarily not invoked when an efficacious alternative remedy exists, particularly in tax adjudication matters. The petitioner was left to pursue any permissible remedy in accordance with law, and the writ petition was dismissed.

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Issues: Whether the writ petition assailing the order-in-original was entertainable despite the availability of a statutory appellate remedy and the delay in approaching the Court.

Analysis: The challenge was directed against an order-in-original passed under the GST regime for the relevant tax period. The petition was filed after a substantial lapse of time, and the Court declined to entertain the writ petition in view of the governing principle that a party should ordinarily pursue the statutory remedy where one is available. The request to permit recourse to the appellate forum was left to be pursued in accordance with law.

Conclusion: The writ petition was not entertained and was dismissed, leaving the petitioner to pursue any permissible statutory remedy.

Final Conclusion: The decision reaffirms judicial restraint in tax matters where an efficacious appellate remedy exists, particularly when the challenge is raised belatedly.

Ratio Decidendi: A writ petition challenging a tax adjudication order will ordinarily not be entertained when the aggrieved party has an available statutory appellate remedy, especially where the challenge is belated.

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