Alternative statutory remedy under the CGST Act led the court to decline writ review and allow limited protection for appeal filing.

Where an efficacious statutory appeal is available under Section 107 of the CGST Act, writ jurisdiction under Article 226 may be declined and the petitioner relegated to the appellate forum. Here, the challenge to the ex parte assessment order was not examined on merits; instead, the court permitted the petitioner to pursue the appeal and granted limited interim protection against coercive action to enable filing of the appeal within the stipulated time.

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Issues: Whether the writ petition should be entertained in view of the petitioner's alternative remedy of appeal, and whether limited protection should be granted to enable filing of such appeal.

Analysis: The impugned order was challenged under Article 226, but a preliminary objection was raised that the petitioner had an efficacious statutory appeal under Section 107 of the Central Goods and Services Tax Act, 2017. The petitioner sought permission to pursue the appellate remedy on the ground that the assessment order was ex parte and that there was delay in filing the appeal. In these circumstances, the Court permitted recourse to the statutory appeal and protected the petitioner from coercive action for a limited period to enable filing of the appeal.

Conclusion: The writ petition was not adjudicated on merits and the petitioner was directed to pursue the appellate remedy, with interim protection against coercive steps until the appeal was filed within the stipulated time.

Ratio Decidendi: Where an efficacious statutory appellate remedy is available, writ jurisdiction may be declined and the petitioner may be relegated to the appeal forum with limited protective relief to facilitate access to that remedy.

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