Supreme Court upholds HC Order Dismissing Writ Petition Stating Availability of Statutory Remedy Before GST Appellate Authority

The Supreme Court upheld the High Court’s decision to dismiss a writ petition challenging the availability of a statutory remedy before the GST Appellate Authority. The Court reiterated that if an alternative statutory remedy exists, the writ jurisdiction of the High Court should not be invoked. In this case, the petitioner challenged the GST assessment, but the Court held that the matter should have been first taken up with the GST Appellate Authority, which is the appropriate forum for such appeals. The ruling reinforced the principle of judicial discipline, emphasizing that the statutory appellate procedure must be exhausted before seeking relief from the High Court. This judgment seeks to streamline dispute resolution under the GST regime.