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Issues: Whether the writ petition challenging the show cause notice and adjudication order was maintainable in view of the statutory alternative remedy of appeal under the CGST Act.
Analysis: The petitioner's challenge was opposed on the ground that an appeal lay under Section 107(1) of the Central Goods and Services Tax Act, 2017. The Court found that the petitioner had an efficacious statutory remedy before the appellate authority and, on that basis, declined to entertain the writ petition.
Conclusion: The writ petition was not entertained because the petitioner was relegated to the statutory appellate remedy.