Statutory appellate remedy for GST demand challenges requires parties to pursue appeal before seeking writ jurisdiction.

A writ challenge to a GST demand order was not entertained because the statutory appeal under Section 107 provided an efficacious remedy. Challenges to the demand order, including the petitioner's merits contentions, could be raised before the appellate authority and were left open for its consideration. The petitioner was therefore relegated to the statutory appellate process.

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Issues: Whether the writ petition challenging the GST demand order could be entertained despite the available statutory appellate remedy.

Analysis: The petitioner had not availed the appeal mechanism. The statutory remedy under Section 107 was efficacious, and all challenges to the demand order could be raised before the appellate authority. The contentions on merits were therefore left open for that authority.

Conclusion: The writ petition was not entertained; the petitioner was relegated to the statutory appellate remedy.

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