Statutory appellate remedy for GST demand must be pursued before invoking writ jurisdiction, absent grounds for direct intervention.

A statutory appeal under the Central Goods and Services Tax Act, 2017 remained available to challenge the GST demand within the applicable limitation framework. As that remedy had not been exhausted and no basis existed for direct invocation of writ jurisdiction, the writ petition was not entertained. The petitioner was required to pursue the statutory appellate remedy.

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

Analysis: An appeal to the Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017 was available and remained capable of being pursued within the applicable limitation framework. The petitioner had not exhausted that remedy, and no basis was found to directly invoke writ jurisdiction.

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

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