Court Cannot Interfere When Alternative Remedy Under CGST Act Is Available, Unless Extraordinary Circumstances Arise: Chhattisgarh High Court

Chhattisgarh HC bars GST writ petitions if alternative remedies exist, barring extraordinary circumstances, to prevent forum shopping. The Chhattisgarh High Court has reiterated its stance that writ petitions challenging Goods and Services Tax (GST) orders should not be entertained if alternative statutory remedies, such as appeals, are available under the CGST Act. The court emphasized that judicial interference through writ petitions is warranted only in "extraordinary circumstances," such as a breach of natural justice or a fundamental procedural irregularity. This ruling aims to streamline tax dispute resolution and prevent taxpayers from bypassing the established appellate framework.