Alternate statutory remedy under GST bars writ jurisdiction where appeal to the Tribunal remains available and timely.

An efficacious statutory appeal under Section 112(1) of the Central Goods and Services Tax Act, 2017, together with the notification extending time for filing appeals before the Appellate Tribunal, made the alternate remedy available to challenge the appellate order under the GST enactments. In light of that remedy, the High Court declined to exercise writ jurisdiction and left the petitioner at liberty to pursue the statutory appeal before the Tribunal in accordance with the notification.

---

---

Issues: Whether the writ petition should be entertained when a statutory appellate remedy was available and the petitioner sought liberty to withdraw and pursue that remedy.

Analysis: The writ petition challenged the appellate order under the goods and services tax enactments. The availability of an appellate tribunal under Section 112(1) of the Central Goods and Services Tax Act, 2017, together with the subsequent notification extending the time for filing appeals before that tribunal, showed that an efficacious alternate remedy was available. In these circumstances, the Court declined to exercise writ jurisdiction and permitted the petitioner to pursue the statutory appellate remedy.

Conclusion: The writ petition was not entertained and the petitioner was left at liberty to file an appeal before the Appellate Tribunal in accordance with the notification.

---