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    <description>A writ petition may be entertained despite an alternative remedy where the impugned action is alleged to be wholly without jurisdiction and contrary to a statutory embargo. Under the Insolvency and Bankruptcy Code, approval of a resolution plan is treated as a clean-slate resolution: pre-resolution claims not included in the plan stand extinguished, and Sections 31, 32A and 238 give the Code overriding effect. Continuation of pre-resolution civil or revenue proceedings against the corporate debtor was treated as an impermissible collateral attack on the approved plan, with maintainability required to be examined first by the concerned forum before further action.</description>
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