Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedings.

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....Writ jurisdiction against a GST adjudication order is generally unavailable where an efficacious statutory appeal was not pursued within time and delay remains unexplained; a pending rectification application does not create a fresh period to challenge the original order. The statutory restriction on parallel GST proceedings applies only where proceedings concern the same subject matter, rather than merely the same assessee, period, transactions, or factual background. Proceedings based on incorrect tax liability and inadmissible input tax credit may continue independently from allegations of fraudulent credit without actual supply. The bar on duplicate penalties requires a prior penalty imposed on the person concerned for the same act or omission.....