Alternative statutory remedy under GST required disputes over...

Alternative statutory remedy under GST required disputes over reclassification of animal nutrition products from feed supplements to medicaments to be pursued through the appellate process. Alleged variance between the show cause notice and adjudication order, tariff classification, applicable notifications, and denial of hearing or cross-examination required factual examination and did not establish an apparent jurisdictional defect warranting writ intervention. The High Court dismissed the writ petition, holding that avoidance of the prescribed pre-deposit was not a basis to bypass appeal, while permitting the statutory appeal and excluding the writ period for limitation.