Statutory appellate remedy for a GST demand must be pursued; writ jurisdiction was not entertained.

Statutory appellate remedy was treated as the appropriate route for challenging the GST demand order, with no basis identified to bypass that remedy through writ jurisdiction. The writ petition was not entertained, and the petitioner was required to pursue the appeal before the Appellate Authority. To preserve access to that remedy, the period spent prosecuting the writ petition was directed to be excluded when computing the limitation period, provided the appeal is filed within the stipulated period.

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

Analysis: A statutory appeal against the challenged adjudication order is available before the Appellate Authority. No basis was found to bypass that remedy in writ jurisdiction. To preserve access to the appellate remedy, the period spent pursuing the writ petition was directed to be excluded in computing limitation, provided the appeal is filed within the stipulated period.

Conclusion: The petitioner must pursue the statutory appeal; the writ petition was not entertained.

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