Once Merits Are Examined by GST Appellate Authority, Writ Courts’ Intervention Narrow: Orissa HC

The Orissa High Court held that once a GST appellate authority has examined the merits of a case (liability, demand, input-credit, etc.), the scope for writ court intervention becomes very narrow. The Court reasoned that judicial review under writ jurisdiction should not substitute or re-adjudicate the same factual and legal issues already addressed by the specialized appellate forum; rather, writ courts should restrain themselves to addressing jurisdictional or grave legal infirmities (like lack of natural justice), not merits. The ruling underscores the propriety of the appellate mechanism under the GST Act, protects the role of specialized tribunals, and discourages parties from bypassing dedicated tax adjudicatory routes by “forum shopping” into writ courts prematurely.