Statutory appellate remedy under GST bars writ petitions where disputes can be examined by the appellate authority.

Writ jurisdiction was held unavailable where orders-in-original under GST were appealable under the statutory remedy in section 107 of the Central Goods and Services Tax Act, 2017. The controversy over the effect of an earlier decision on the nature of the levy, and the circular relied on by the parties, was treated as a matter for the appellate authority rather than a ground to bypass appeal. As no jurisdictional challenge to the original authority was established, the petitions were not maintainable and the parties were directed to pursue the appellate remedy.

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Issues: Whether the writ petitions were maintainable in view of the statutory appellate remedy under section 107 of the Central Goods and Services Tax Act, 2017.

Analysis: The impugned orders-in-original were appealable under the GST law. The petitioners sought to bypass the appellate forum by invoking writ jurisdiction on the basis that the authority had not accepted the effect of an earlier decision concerning the nature of the levy under the State enactment. The Court held that the controversy, including the effect of the earlier decision and the circular relied upon by the parties, involved matters that could be examined by the appellate authority. No challenge to the jurisdiction of the authority passing the orders-in-original was made out so as to justify bypassing the statutory appeal.

Conclusion: The writ petitions were not maintainable and the petitioners were required to pursue the appellate remedy.

Final Conclusion: The Court declined to exercise writ jurisdiction and left the parties to work out their remedies before the statutory appellate authority.

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