Writ jurisdiction cannot compel sales tax authorities to investigate unfair trade practices where an alternate statutory remedy exists

A sales tax authority cannot be directed in writ jurisdiction to investigate alleged unfair trade practices or discount sales by medical retailers when the grievance falls outside the proper scope of sales tax enquiry. The appropriate mechanism for such complaints lies under the Competition Act, 2002, or another available redressal forum. Writ relief was therefore declined, and the complainant was left to pursue the alternate remedy.

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Issues: Whether a writ could be issued directing the Commissioner of Sales Tax to enquire into alleged unfair trade practices and discount sales by medical retail outlets, and whether any relief could be granted in that regard.

Analysis: The grievance related to alleged monopolistic and unfair market practices by certain medical retailers offering discounts. The complaint did not disclose a matter within the proper scope of the sales tax authority's enquiry. The appropriate statutory mechanism for examining such trade-practice issues lies under the Competition Act, 2002, or another available redressal forum.

Conclusion: The writ relief was declined, and the petitioner was left to pursue the available alternate remedy.

Ratio Decidendi: A sales tax authority cannot be directed in writ jurisdiction to investigate unfair trade practices where a specific alternative statutory mechanism exists for such grievances.

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