Writ jurisdiction barred where an efficacious GST Tribunal appeal exists and pre-deposit cannot be sidestepped.

Writ jurisdiction is not to be used to bypass an efficacious statutory appeal before the GST Tribunal or to avoid the pre-deposit requirement. The Madhya Pradesh HC noted that, even where the Tribunal was not yet operational, Circular No. 132/2/2020-GST recognises that the appeal may be pursued once the Tribunal becomes functional. On that basis, challenges to assessment and appellate orders were not entertained in writ proceedings, and the petition was treated as not maintainable because an alternate statutory remedy existed.

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Issues: Whether the writ petition was maintainable against the appellate orders where the petitioner had an efficacious statutory remedy before the GST Tribunal.

Analysis: The Court relied on Circular No. 132/2/2020-GST dated 18.03.2020 and held that, notwithstanding non-constitution of the Tribunal at the relevant time, an appeal could be pursued before the Tribunal once it becomes operational. It held that the writ jurisdiction cannot be invoked to bypass the statutory appellate remedy or to avoid the pre-deposit condition. The challenge to the assessment and appellate orders was therefore not entertained in writ proceedings.

Conclusion: The writ petition was held to be not maintainable in view of the alternate remedy before the GST Tribunal.

Ratio Decidendi: Where an efficacious statutory appeal lies before the GST Tribunal, writ jurisdiction should not be invoked to bypass that remedy or the statutory pre-deposit requirement.

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