Writ cannot be entertained as an efficacious statutory remedy is available to petitioner: HC

Paradeep Phosphates Ltd. Vs Asst. Commissioner, CGST And Central Excise (Orissa High Court)

we are of the considered opinion that since an efficacious statutory remedy is available to the petitioner to assail the legality and validity of the order passed under Annexure-5, this Court should be slow in entertaining the writ petition at this stage. The petitioner has also not made out any ground for interference with the order under Annexure-5 in a writ petition which he cannot raise before the Appellate Authority. The grounds

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