Writ jurisdiction under GST declined where final adjudication orders existed and a statutory appeal remained available.

Where final GST adjudication orders have already been passed and an effective statutory appeal is available, the writ court will ordinarily decline interference with earlier procedural challenges such as search, seizure, attachment and suspension of registration. Because the petitioner did not challenge the final orders in the writ petition and the disputed reliefs could be pursued before the appellate forum, the High Court did not entertain writ jurisdiction and dismissed the petition.

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Issues: Whether the writ petition could be entertained in view of the final orders passed under the GST enactment and the availability of the statutory appellate remedy.

Analysis: The petition assailed search, seizure, attachment, suspension of registration, and related steps, but final adjudicatory orders had already been passed under the GST provisions. The Court noted that the petitioner had not challenged those final orders in the writ petition and that an appellate remedy under the statute was available. Since the reliefs sought in the writ petition could be agitated before the appellate forum, the writ jurisdiction was not invoked for interference.

Conclusion: The writ petition was not entertained and was dismissed.

Ratio Decidendi: Where final GST adjudication orders have been passed and an effective statutory appeal is available, the writ court will ordinarily decline interference with the earlier procedural challenges.

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