Writ petitions under Articles 32 and 226 offer extraordinary remedies for GST disputes when statutory appeals are inadequate. Courts emphasize the "exhaustion doctrine," generally requiring litigants to pursue primary appellate routes first. However, writs remain maintainable for violations of natural justice, lack of jurisdiction, or challenging the legality of tax laws. High Courts also intervene against administrative overreach, such as improper provisional attachments or software-driven denials of rights. While statutory remedies handle factual issues, writs are a constitutional necessity for correcting systemic failures.
The doctrine of writ remedy has always piqued the interests of litigants who are in search of a swift resolution to their disputes. The title ‘alternative remedy’ has been consciously used as a misnomer for Writs to emphasise that a writ cannot be a default remedy for legal grievances. These cannot substitute primary appellate remedies as a matter of routine and need to be sparingly used by High Courts.
At the heart of the article lies the sole discerning point of whether “Writ Jurisdiction” can be invoked when one becomes a victim of bureaucratic adversaries and long-standing injustice. Routine appellate remedies can be sluggish, inefficient