Introduction

This judgment reiterates the settled principle that the High Court should ordinarily refrain from exercising its writ jurisdiction under Article 226 of the Constitution when an effective statutory remedy is available under the GST Act. The petitioner challenged the dismissal of his appeal by the First Appellate Authority on the ground that it was rejected merely due to delay without granting an opportunity of hearing, allegedly violating Section 107(8) of the CGST Act and the principles of natural justice.

Despite these allegations, the Orissa High Court declined to entertain the writ petition, holding that such issues can appropriately be examined by the GST Appellate Tribunal, and therefore the petitioner must first exhaust the statutory appellate remedy.