Statutory appellate remedy bars writ review, with deposited tax amount ordered released to enable appeal.

Where an effective statutory appellate remedy is available under the CGST Act, a writ petition need not be entertained on merits. The High Court noted that the Appellate Tribunal was functional and that the petitioner could pursue the prescribed appeal under Section 112. As the petitioner had already deposited the disputed amount in the Court Registry and would need to make the statutory deposit before the Tribunal, the Court directed release of the deposited sum with accrued interest, if any, to facilitate the appeal. The challenge was therefore not adjudicated substantively, and the petitioner was left to the statutory appellate forum.

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Issues: Whether the writ petition should be entertained when the petitioner had an alternative statutory appeal remedy before the Appellate Tribunal, and whether the amount deposited in the Court Registry should be released to enable the petitioner to pursue that remedy.

Analysis: The impugned order was under challenge, but the statutory appellate remedy under Section 112 of the CGST Act, 2017 was available before the Appellate Tribunal, which was stated to be functional. In view of that alternate and efficacious remedy, the petition was not pursued on merits. Since the petitioner had already deposited the demanded amount in the Court Registry and would be required to deposit the statutory amount before the Tribunal, release of the deposited amount was considered appropriate.

Conclusion: The petition was disposed of by directing the petitioner to avail the statutory appeal remedy and by ordering release of the deposited amount with accrued interest, if any.

Final Conclusion: The challenge was not adjudicated on merits, and the petitioner was relegated to the statutory appellate forum with consequential refund of the deposited sum.

Ratio Decidendi: Where an effective statutory appellate remedy is available, the writ remedy need not be entertained, and ancillary relief may be granted to facilitate pursuit of that statutory remedy.

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