J.B.Pardiwala,J. - (1.)By this writ application under Article 226 of the Constitution of India, the writ applicant - a University established under the provisions of the Gujarat Technological University Act, 2007 (for short "GTU Act, 2007") has prayed for the following reliefs:
"(A) That Your Lordships may be pleased to issue a writ of Mandamus or a writ of Certiorari or any other appropriate writ, order or direction quashing and setting aside the order dated 30.07.2020 passed by Commissioner of Central Goods and Service Tax and Central Excise, Ahmedabad (Annexure-A);

(B) Your Lordships may be pleased to pass appropriate order or direction pending the hearing and final disposal of this petition, restraining the Respondents by themselves, their officers, subordinates, servants and agents to refrain from acting upon or taking any further steps or proceedings in pursuance of and/or in implementation and/or in furtherance of the impugned order dated 30.07.2020 passed by Commissioner of Central Goods and Service Tax and Central Excise, Ahmedabad (Annexure "A");

(C) An ex parte ad-interim relief in terms of paragraph 16 (D) above may kindly be granted."

(2.)We have heard Mr.Paritosh Gupta, the learned counsel appearing for the writ applicant.
(3.)We take notice of the fact that the impugned order in original passed by the Commissioner, Central Goods and Services Tax and Central Excise, Ahmedabad North, dated 30.07.2020 is an appealable order. An appeal under Section 86 of the Finance Act, 1994 lies before the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad. We inquired with Mr. Gupta, as to why the writ applicant should not be relegated to exhaust the statutory alternative remedy of appeal available to him before the Tribunal. Mr. Gupta would submit that, one of the contentions raised in this writ application is with regard to the discrimination being violative of Article 14 of the Constitution. This aspect of the matter may not be appreciated or may not fall within the jurisdiction of the Appellate Authority. In such circumstances according to Mr. Gupta, the writ applicant has thought fit not to file the statutory appeal, but come before this High Court by invoking its writ jurisdiction under Article 226 of the Constitution.