Alternative statutory remedy bars writ relief where no exceptional ground or strong prima facie vires challenge is shown.
Case-Laws
GST
A writ petition challenging GST search, seizure and adjudicatory action was declined because the petitioners had an efficacious statutory appeal and no exceptional ground for writ interference. The Court also found no prima facie merit in the objections to officer competence or adjudication by the officer concerned, noting the notification assigning powers to Central Tax Officers and the absence of any substantive merits challenge. A vires challenge to the impugned circulars was not entertained because such a challenge must be raised at the earliest and requires a strong prima facie case, which was not shown. The petitioners were left to pursue the appellate remedy, without any final adjudication on merits.
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