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GST - Highlights / Catch Notes

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The High Court considered the maintainability of a writ petition ...


Court clarified that a writ of prohibition supervises courts from acting beyond jurisdiction. Distinction from certiorari noted. Writ petition dismissed.

Case Laws     GST

August 7, 2024

The High Court considered the maintainability of a writ petition seeking a writ of prohibition despite the petitioner not challenging the allegedly erroneous orders. The Court clarified that a writ of prohibition is typically used to supervise and restrict courts or tribunals from acting beyond their jurisdiction. Reference was made to a Supreme Court case emphasizing the distinction between issuing writs of certiorari and prohibition to correct jurisdictional errors. While both writs can correct jurisdictional errors, certiorari corrects after a decision, and prohibition can prevent errors before a decision. In this case, as the appellate authority had already made a determination, issuing a writ of prohibition was deemed unnecessary. The Court found the petitioner's request to defer recovery without seeking adjudication of rights insufficient, leading to the dismissal of the writ petition.

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