Writ jurisdiction and statutory appeal cannot run in parallel when the Tribunal can address the same grievance.

A writ petition challenging an assessment-related endorsement and recovery letter was found improper where the petitioner had already filed a statutory appeal before the Tribunal. The writ court should not interfere when the same grievance can be pursued in the appellate forum, and a litigant cannot use writ jurisdiction to obtain parallel relief or protect its interests through forum shopping. On that basis, the writ petition was treated as not maintainable and dismissed.

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Issues: Whether the writ petition was maintainable when the petitioner had already filed a statutory appeal before the Tribunal and sought relief against the endorsement and recovery proceedings.

Analysis: The petitioner had challenged the assessment-related endorsement and recovery letter, but the record showed that a second appeal had already been filed before the Tribunal. In that situation, interference by the writ court was considered improper because the grievance could be raised before the Tribunal itself. The Court also held that a litigant cannot bypass the appellate forum and seek parallel relief in writ jurisdiction to protect its interests, as this would amount to forum shopping.

Conclusion: The writ petition was held to be not maintainable and was dismissed.

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