Alternate-remedy rule under GST bars writ relief where the appellate tribunal is functioning and no exception is shown.

A writ petition under GST was declined where an efficacious statutory appeal before the GST Appellate Tribunal was available and functioning. The Court applied the alternate-remedy rule and found no pleaded exception, as there was no allegation of violation of natural justice, lack of jurisdiction, or challenge to the vires of any statute. The dispute was held to be one for the appellate forum, and the petitioner was relegated to the Tribunal.

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Issues: Whether the writ petition was maintainable in view of the availability of an efficacious statutory appeal before the GST Appellate Tribunal.

Analysis: The Tribunal had been constituted and had started functioning, so the statutory appellate remedy was available. The petition did not fall within the recognised exceptions to the alternate-remedy rule, as there was no pleaded violation of natural justice, no challenge to jurisdiction of the authorities, and no challenge to the vires of any statute. The dispute raised questions under the GST law that were appropriate for determination by the appellate forum, and the Court declined to bypass the statutory mechanism.

Conclusion: The writ petition was not entertained and the petitioner was relegated to the GST Appellate Tribunal.

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