Jurisdictional challenge to GST adjudication may proceed in writ jurisdiction despite appellate remedy where no factual inquiry is required.

A writ petition challenging the State GST investigation officer's competence to issue a show-cause notice and adjudicate may be entertained despite an available statutory appeal where the challenge raises a pure jurisdictional question requiring no factual inquiry. Although an efficacious alternative remedy ordinarily limits writ jurisdiction, allegations that proceedings are wholly without jurisdiction constitute an exception. The article notes conflicting High Court views on GST cross-empowerment and states that the adjudicating authority may determine its own jurisdiction. The jurisdictional objections must therefore be decided first before fresh adjudication of the remaining issues.

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Issues: Whether the writ petition raising a pure jurisdictional challenge to the competence of the State GST investigation officer to issue the show-cause notice and adjudicate could be entertained despite the available statutory appellate remedy.

Analysis: Availability of an efficacious alternative remedy ordinarily restrains exercise of writ jurisdiction, particularly where appellate forums are functional. However, a writ petition may be entertained where the challenged proceedings are alleged to be wholly without jurisdiction and the objection is a pure question of law not requiring determination of disputed facts. The challenge to the adjudicating authority's competence, including whether an officer of the Bureau of Investigation possessed adjudicatory power under the GST enactments, required determination. The conflicting High Court views on cross-empowerment also reinforced the need for the jurisdictional objections to be considered. An adjudicating authority may rule on its own jurisdiction.

Conclusion: The writ petition was maintainable notwithstanding the alternative appellate remedy, and the jurisdictional objections must be decided first by the adjudicating authority before fresh adjudication on the remaining issues.

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