Efficacious statutory appeal remedy bars writ intervention once the CGST Appellate Tribunal becomes functional.

Writ jurisdiction was declined because an efficacious statutory appeal under the CGST framework was available and the Appellate Tribunal had become functional. Once the alternate remedy became effective and appropriate for the petitioner to pursue, the basis for entertaining the writ petition no longer existed. The petitioner was therefore directed to proceed before the CGST Appellate Tribunal, and the impugned appellate order was left to be worked out through the statutory appellate mechanism without merits adjudication in writ proceedings.

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Issues: Whether the writ petition should be entertained when an efficacious statutory appeal remedy was available and the Appellate Tribunal had become functional.

Analysis: The petition challenged an appellate order passed under the CGST regime. The availability of an appeal under the statutory framework was acknowledged. The basis for earlier writ entertainment no longer existed because the Appellate Tribunal had become functional, making the alternate remedy effective and appropriate for the petitioner to pursue.

Conclusion: The writ petition was not entertained on merits and the petitioner was directed to pursue the statutory appellate remedy.

Final Conclusion: The dispute was left to be worked out before the CGST Appellate Tribunal, and the writ proceedings were concluded without adjudication on the merits of the impugned order.

Ratio Decidendi: When an efficacious statutory appeal remedy becomes available and operational, writ jurisdiction should ordinarily not be invoked to bypass that remedy.

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