Alternate Remedies under GST Act or Amnesty Scheme must be Utilised before Seeking Article 226 Relief: Patna HC

The Patna High Court stressed that taxpayers must exhaust alternative remedies provided under the GST Act or an applicable amnesty scheme before seeking relief under Article 226 of the Constitution. In a case where the petitioner directly approached the High Court without exploring these options, the court refused to intervene, emphasizing the principle that judicial intervention should be a last resort. This ruling underscores the importance of utilizing statutory remedies before escalating matters to higher judicial authorities.