Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
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The HC dismissed the petition, holding that the power to issue prerogative writs under Article 226 is plenary but not to be exercised routinely. The court emphasized that where an efficacious alternative remedy exists, writ jurisdiction is generally not invoked absent extraordinary circumstances, which were not demonstrated here. The issues raised fell within the purview of the competent appellate authority, and the HC refrained from adjudicating on the merits to avoid prejudice. Consequently, the petition was held not maintainable and was dismissed.
The HC dismissed the petition, holding that the power to issue prerogative writs under Article 226 is plenary but not to be exercised routinely. The court emphasized that where an efficacious alternative remedy exists, writ jurisdiction is generally not invoked absent extraordinary circumstances, which were not demonstrated here. The issues raised fell within the purview of the competent appellate authority, and the HC refrained from adjudicating on the merits to avoid prejudice. Consequently, the petition was held not maintainable and was dismissed.
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