Statutory appellate remedy barred writ scrutiny of GST appellate order; petitioner directed to approach the Tribunal

The writ petition was not entertained because an effective statutory appeal lay under Section 112 of the Central Goods and Services Tax Act, 2017 before the GST Appellate Tribunal. The Court declined to examine the challenge to the appellate order on merits, including the grievance that the suppliers had treated B2B supplies as B2C supplies or quoted the wrong GSTIN of the recipient, and left all questions of law and fact open for the Tribunal. The petitioner was given liberty to pursue the statutory appellate remedy on compliance with the prescribed pre-deposit, without any expression on the merits.

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Outcome: The writ petition was disposed of with liberty to the petitioner to avail the statutory appeal before the Goods and Services Tax Appellate Tribunal, and no opinion was expressed on the merits.

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