Writ rejected appellate remedial measure directed

The Orissa High Court declined to exercise its writ jurisdiction in a dispute arising from GST search proceedings, stock discrepancy determination, and imposition of penalty and fine under Sections 122 and 130 of the CGST/OGST Act. 

The Court held that the issues raised involved disputed questions of fact that were more appropriately adjudicated by the statutory appellate authority.

Reiterating the well-settled principle of exhaustion of alternative remedies, the Court relegated the petitioner to the appellate mechanism under Section 107 of the GST Act while preserving the petitioner’s right to raise all legal and factual contentions before the appellate forum.