Alternate statutory remedy bars writ interference where an efficacious appeal is available against GST adjudication.

A writ petition challenging an adjudication order and related proceedings was declined because an efficacious statutory appeal was available under Section 107(1) of the CGST Act. The petitioner's grievance included denial of cross-examination, but the Court held that the existence of an alternate appellate remedy weighed against writ interference. The petition was therefore not entertained and was dismissed, while leaving the petitioner free to pursue the statutory appeal.

---

---

Issues: Whether the writ petition challenging the adjudication order and related proceedings was maintainable in view of the statutory remedy of appeal.

Analysis: The petitioner challenged the order on grounds including denial of cross-examination, while the respondents pointed out the availability of an appeal under Section 107(1) of the Central Goods and Services Tax Act, 2017. The Court found that an efficacious statutory appellate remedy was available and therefore declined to entertain the writ petition.

Outcome: The writ petition was not entertained on the ground of alternate remedy and was dismissed, leaving the petitioner at liberty to pursue the appellate remedy.

---