Statutory appellate remedy bars writ challenge where GST adjudication disputes concern evidence assessment and no exceptional circumstances exist.

A writ challenge to a GST adjudication order is not maintainable where the statutory appeal provides an efficacious and comprehensive forum to examine factual and legal errors. Allegations that further documents were not called for or that replies and evidence were inadequately considered concern the sufficiency and appreciation of material, which fall within appellate review. Participation in the audit and adjudication process, detailed submissions, and personal hearings do not establish a breach of natural justice, jurisdictional excess, or another recognised exception to the alternate-remedy rule. The statutory appellate remedy must therefore be pursued.

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Issues: Whether the writ petition challenging the GST adjudication order was maintainable despite the statutory appeal available under Section 107 of the Central Goods and Services Tax Act, 2017.

Analysis: The statutory appeal provides an efficacious and comprehensive mechanism for examination of factual and legal errors in the adjudication order. The petitioner had participated in the audit and adjudication proceedings, filed detailed replies and supporting material, and received personal hearings. The alleged failure to call for further documents and the asserted inadequate consideration of the reply concerned the sufficiency and appreciation of material, which are matters for the appellate authority. These circumstances did not establish denial of natural justice, excess of jurisdiction, or another recognised exception warranting exercise of writ jurisdiction.

Conclusion: The writ petition was not maintainable because no exceptional circumstance justified bypassing the statutory appellate remedy.

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