The Gujarat High Court held that a writ petition is not maintainable against a Section 74 GST order when a statutory appeal exists, refusing to quash penalty over alleged fake firms. Justices A.S. Supehia and Pranav Trivedi allowed withdrawal with liberty to file afresh.
The Bombay High Court held that factual findings of a Motor Accidents Claims Tribunal cannot be challenged through certiorari merely alleging insufficient evidence. Reappreciation of evidence lies outside writ jurisdiction, which must operate within strict limits under Article 226.
