Jurisdiction under GST — The High Court would not have issued a writ in the nature of mandamus to enforce the guidelines which were nothing more than administrative instructions not having any statutory force, which did not give rise to any legal right in favour of the writ petitioners. The establishment of office of a department or its shifting from one district to another is neither a matter of prima facie judicial, nor legislature domain and none is concerned in such matters because it is neither legislative nor judicial and executive or administrative decision simpliciter cannot be put to judicial review. — S. Osborne Kharjana & Ors. Vs. Union of India & Ors. [2019] 14 TAXLOK.COM 096 (Meghalaya)