Single Judge Cannot Dismiss CST & VAT Writs for Alternative Remedy Once Division Bench Remits Decision: Chhattisgarh HC

The Chhattisgarh High Court held that a single judge lacks jurisdiction to dismiss writ petitions concerning Central Sales Tax (CST) and Value Added Tax (VAT) merely on the basis of alternative remedy availability when the matter is pending before a Division Bench for merits determination. This legal interpretation protects litigants from procedural dismissals that prevent substantive hearing on tax disputes, emphasizing fair access to justice. The judgment ensures that where a Division Bench is seized of the case’s core merits, lower courts must respect that judicial hierarchy and not prematurely dispose of related proceedings.