Omnipotent is a term normally used to describe a form of writing in the third person in which everything is known about what each of the characters are saying and what is going on elsewhere in the world. Here I am using it to describe a type of character who is extremely powerful and may or may not know everything, or have unlimited authority. Elsewhere this term is used to describe God for obvious reasons.
There are multiple directions you can take such a character. Maybe you want to teach them how it feels like to be powerless due to their arrogance or other negative character trait. Maybe they’re the antagonist and the protagonist must learn how to combat such extreme power. Or maybe the omnipotent character exists outside the actual plot and/or aids the protagonist in their mission.
What is their personality like? I think that an omnipotent character would either be extremely bored because they can do almost anything like Saitama from One Punch Man, arrogant due to the fact that they have most likely never wanted for anything, or benevolent because they have either achieved this power or just feel the need to help people.
Creating an omnipotent character can up the stakes of your story. You just have to make sure that they are well-written just like any other character.