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Court cannot interfere when alternative remedy under CGST Act is available, unless extraordinary circumstances arise: Chhattisgarh High Court

30 May 2025 3 min read
Court cannot interfere when alternative remedy under CGST Act is available, unless extraordinary circumstances arise: Chhattisgarh High Court

The Chhattisgarh High Court, through a judgment delivered by Justice Ravindra Kumar Agrawal, reaffirmed that while writ petitions under Article 226 of the Constitution of India can be entertained even when alternative remedies are available, such intervention is limited to extraordinary circumstances. The Court stressed that these include cases involving violations of natural justice, non-adherence to statutory procedures, or use of repealed provisions. Facts of the Case: Disputed Tax Demand…

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