Alternate remedy rule in GST matters limits writ relief where disputed facts and appellate scrutiny remain available.

A writ petition challenging GST adjudication was held not maintainable because a statutory appeal under Section 107 of the CGST Act was available. The alternate remedy rule was applied strictly: recognised exceptions were confined to lack of jurisdiction, breach of natural justice, violation of fundamental rights, or a vires challenge. The dispute depended on factual questions about the services rendered and the basis of tax computation, which were matters for appellate scrutiny. Mere rejection of the petitioner's defence did not amount to breach of natural justice, and the impugned action disclosed at most an error in exercise of jurisdiction, not absence of jurisdiction. The petitioner was left to pursue the statutory appeal, with writ time directed to count for limitation.

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Issues: Whether the writ petition challenging the adjudication under the GST was maintainable in view of the statutory appellate remedy under Section 107 of the Central Goods and Services Tax Act, 2017, and whether the case fell within the recognised exceptions to the alternate remedy rule.

Analysis: The statutory remedy of appeal was available against the impugned order. The Court held that the exceptions to the alternate remedy rule are limited to cases of lack of jurisdiction, breach of natural justice, violation of fundamental rights, or challenge to vires. The petitioner's challenge turned on disputed factual questions, including the nature of services rendered and the correct basis of tax computation, which are matters for appellate scrutiny. The Court also held that mere non-acceptance of the petitioner's defence does not amount to violation of natural justice, and the impugned action at the highest disclosed an error in exercise of jurisdiction, not absence of jurisdiction.

Conclusion: The writ petition was held to be not maintainable and the petitioner was left to pursue the statutory appeal, with the time spent in writ proceedings directed to be considered for limitation purposes.

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