Alternate remedy rule prevails where tribunal appeal protection exists under the trade circular despite non-operational GST Tribunal.

Writ jurisdiction was declined because an effective alternate appellate remedy remained available and no exceptional circumstances justified bypassing it. Although the GST Tribunal was stated to be non-operational, the Trade Circular dated 13 August 2024 provided a filing mechanism, protection against recovery, and treated limitation for tribunal appeals as commencing from the tribunal's constitution and operation. The petitioner was therefore relegated to the statutory remedy and the benefit of the circular's protection, and the writ petition was disposed of accordingly.

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Issues: Whether the petition challenging the appellate order was liable to be entertained despite the availability of an alternate remedy and the non-operational status of the GST Tribunal.

Analysis: The petitioners had an appellate remedy, and the GST Tribunal was stated to be not operational. A Trade Circular dated 13 August 2024 provided a mechanism for filing the prescribed form, protection against recovery, and commencement of limitation for the tribunal appeal from the date of the tribunal's constitution and operation. In these circumstances, no exceptional ground was made out to depart from the normal rule requiring exhaustion of alternate remedies.

Conclusion: The petition was not entertained and the petitioner was relegated to avail the alternate remedy and the benefit of the Trade Circular dated 13 August 2024.

Final Conclusion: The writ petition was disposed of with liberty to pursue the statutory course and the protection contemplated by the Trade Circular.

Ratio Decidendi: Where an effective alternate remedy remains available and administrative protection is provided by a governing circular, writ jurisdiction need not be invoked in the absence of exceptional circumstances.

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