Alternative statutory appeal bars direct writ challenge to input tax credit recovery proceedings under the GST framework.

A writ challenge to recovery of ineligible input tax credit under the CGST Act was not maintainable because an effective statutory appeal was available. The notes state that the recovery order followed proceedings alleging input tax credit based on invoices issued by non-existent firms, and that the allegations were materially connected to an earlier petition arising from the same show-cause notice. That earlier petition had been withdrawn to pursue the appellate remedy. The writ petition was therefore rejected in favour of the statutory appeal process.

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Issues: Whether the writ petition challenging the order confirming recovery of ineligible input tax credit was maintainable in view of the statutory appellate remedy.

Analysis: The impugned order was passed under Section 74 of the Central Goods and Services Tax Act, 2017, following proceedings concerning availment of input tax credit on invoices issued by non-existent firms. The Court found that the petitioner had an alternative efficacious remedy of appeal under Section 107 of the Central Goods and Services Tax Act, 2017. The proceedings and allegations were also materially connected with those in an earlier petition arising from the same show-cause notice, which had been withdrawn to pursue the appellate remedy.

Conclusion: The writ petition was not maintainable for direct consideration and was rejected in view of the alternative statutory appellate remedy.

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