Statutory GST appellate remedy bars writ challenges where tribunal can assess jurisdiction, natural justice, and factual issues.

An effective statutory appeal under the CGST Act was available because the GST Tribunal had become functional and additional time was granted for filing appeals. Challenges to the issuing officer's jurisdiction, alleged breach of natural justice, and related factual issues require examination of documentary material by the Tribunal. Writ jurisdiction cannot be used merely to bypass the statutory pre-deposit requirement. The writ petition was dismissed with liberty to pursue the statutory appeal before the GST Tribunal.

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Issues: Whether the writ petition challenging the penalty proceedings, including the jurisdiction of the issuing officer and the requirement of pre-deposit, should be entertained despite an available appellate remedy before the GST Tribunal.

Analysis: The available remedy under Section 112 of the Central Goods and Services Tax Act, 2017 was held to be efficacious, as the GST Tribunal had become functional and time had been granted for filing appeals. The jurisdictional objection concerning the proper officer, the alleged breach of natural justice, and related factual matters require examination on documentary material by the Tribunal. Writ jurisdiction cannot be invoked merely to avoid the statutory pre-deposit requirement.

Outcome: The writ petition was dismissed with liberty to pursue the statutory appeal before the GST Tribunal.

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