No writ petition was allowable if assessee could avail GST Department’s effective adjudication of matter

Britannia Industries Limited Vs Union of India & Ors. (Calcutta High Court)

Conclusion: Since statutory framework under the CGST Act provided adequate mechanisms for addressing assessee’s concerns, including responding to the SCN, participating in adjudication proceedings and availing appellate remedies if dissatisfied with the outcome, therefore, such matter could be effectively adjudicated upon by securing on the adjudicatory process and could not be scuttled by rushing to the writ court.

Held: Assessee-company was engaged in the

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