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Issues: Whether the writ petition challenging the adjudication order was maintainable when an effective statutory appeal was available under the GST law.
Analysis: The writ petition assailed the adjudication order and summary order passed under the GST law. The Court noted that the petitioner had a statutory alternative remedy of appeal under Section 107(1) of the Central Goods and Services Tax Act, 2017. In view of the availability of the appellate forum, the Court declined to exercise writ jurisdiction.
Conclusion: The writ petition was not entertained and was dismissed, leaving the petitioner to pursue the statutory appeal.
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