Alternative statutory remedy under the CGST Act barred writ jurisdiction over the challenge to notice and adjudication order.

A writ petition challenging a show cause notice and an adjudication order was declined because an alternative statutory appeal was available under Section 107(1) of the CGST Act, 2017. The Court held that the availability of an appellate remedy before the prescribed authority justified refusal to exercise writ jurisdiction, and the petition was not entertained.

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Issues: Whether the writ petition was maintainable when a statutory alternative remedy of appeal under the CGST Act was available.

Analysis: The petitioner challenged the show cause notice and the adjudication order, but the Court noted that the petitioner had an alternative statutory remedy of appeal under Section 107(1) of the Central Goods and Services Tax Act, 2017 before the appellate authority. On that basis, the Court declined to exercise writ jurisdiction.

Conclusion: The writ petition was not entertained and was dismissed in view of the availability of the statutory appeal remedy.

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